Delegation of income tax powers: Principal Chief Commissioners authorized to direct subordinate income tax authorities' exercise of functions under schedule. The notification under section 120(1) and (2) of the Income tax Act authorises specified Principal Chief Commissioners to issue written orders delegating the powers and functions of the listed subordinate income tax authorities within designated territorial areas, persons, incomes or cases, while preserving the Commissioner (Appeals) independent appellate discretion; it supersedes the 1990 notification and comes into force on the fifteenth day of November, 2014, with an annexed Schedule identifying the delegations and a note recording a later substitution for the North East Region entries.