Jurisdiction allocation of Income tax authorities clarifies investigative and information gathering powers and authorises subordinate orders. Notification No. 77/2014 supersedes S.O.1942(E) and reallocates jurisdiction among the Director General, Income tax (Intelligence and Criminal Investigation), New Delhi, and specified Directors by assigning them powers under section 132 and related provisions, and information gathering functions (including sections 131, 133, 133A, 133B, 134, 135, 285BA) for the territorial areas set out in the annexed Schedules; it also authorises those officers to issue written orders to subordinate authorities and takes effect on publication in the Official Gazette.