Jurisdiction of income-tax authorities: Chief Commissioners may exercise and direct Commissioners and subordinate officers to perform powers and functions. The notification directs specified Chief Commissioners to exercise powers and perform functions vested in particular Commissioners of Income-tax with respect to specified territorial areas, classes of persons, incomes, or cases. It also authorises those Chief Commissioners, or the specified Commissioners, to issue written orders requiring subordinate income-tax authorities to exercise powers and perform functions in respect of such territorial areas, persons, incomes or cases under their jurisdiction, as set out in the annexed schedule mapping headquarters to designated Commissioners.