Delegation of income-tax functions authorises directors to exercise commissioner powers for exemption cases and delegate to subordinates. Authorises specified Directors of Income-tax (E) at named headquarters to perform the functions of the Commissioner for classes of cases claiming income-tax exemptions, and authorises Deputy and Assistant Directors subordinate to them to act as Deputy Commissioners and Assessing Officers respectively, subject to written orders by the Directors; lists jurisdictions and classes of exemption cases in the Schedule and notes subsequent supersession by a later notification.