Transfer pricing authority empowered to allocate work among Transfer Pricing Officers, adjusting administrative distribution of transfer pricing functions. The Central Board of Direct Taxes empowers the Principal Chief Commissioner of Income-tax (International Taxation), Chief Commissioners of Income-tax (International Taxation), Commissioners of Income-tax (International Taxation and Transfer Pricing), and Commissioners of Income-tax (Transfer Pricing) to distribute the work amongst the Transfer Pricing Officers working under them while exercising their powers and performing their functions.