Jurisdiction of income-tax authorities: delegation to Joint Commissioners and Joint Directors to exercise Assessing Officer powers in authorised domains. The Central Board of Direct Taxes directs that Joint Commissioners of Income-tax and Joint Directors of Income-tax shall exercise the powers and functions of Assessing Officers in respect of territorial areas or persons or classes of persons or incomes or classes of income or cases or classes of cases for which they are authorised by the Commissioner of Income-tax, as specified in the referenced Commissioner notifications, with the notification effective from date of publication in the Official Gazette.