Delegation of assessment jurisdiction to international tax directors enabling TDS and assessment powers over non-resident taxpayers. The Central Board of Direct Taxes delegates the functions and powers of the Commissioner of Income-tax to specified Directors and a Commissioner of Income-tax (International Taxation) for defined territorial areas to exercise all powers in respect of non-residents and foreign companies with a Permanent Establishment, Business Connection or income sources in those areas, including all powers relating to Tax Deduction at Source under sections 195 and 197; it also authorises step-down delegation to Joint Directors and Assessing Officers and comes into force on notification publication.