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<h1>Additional and Joint Commissioners authorized as Assessing Officers under Black Money Act, 2015 per Income-tax Act provisions</h1> The Central Board of Direct Taxes directs that Additional Commissioners or Joint Commissioners of Income-tax shall exercise the powers and perform the functions of Assessing Officers under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. This authority applies to specified territorial areas, persons, classes of persons, incomes, or cases as authorized by senior tax officials including the Principal Chief Commissioner, Chief Commissioner, Director General, Principal Commissioner, or Commissioner of Income-tax. The delegation of powers is made under the provisions of the Income-tax Act, 1961, and the Black Money Act, ensuring proper enforcement and assessment related to undisclosed foreign income and assets.