Jurisdiction allocation for Additional and Joint Commissioners to function as Assessing Officers under the black money regime. Directs that the Additional Commissioners of Income-tax or the 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, in respect of territorial areas or persons or classes of persons or incomes or classes of incomes or cases or classes of cases for which they have been authorised by the Principal Chief Commissioner, Chief Commissioner, Director General, Principal Commissioner or Commissioner of Income-tax pursuant to Board directions.