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Jurisdiction of income-tax authorities: centralised powers delegated for e-verification and information processing, enabling delegated exercise by subordinate officers. The Commissioner of Income-tax (e-Verification), Delhi, is authorised to exercise concurrent powers nationwide to centrally issue notices, collect and process information and documents, specify response formats and call for information, and to exercise related record-keeping and compliance powers; the Commissioner may delegate these functions in writing to Additional or Joint Commissioners, who may further authorise Assessing Officers for specified persons, cases or classes of income for which the Directorate of Income-tax (Systems) has information.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of income-tax authorities: centralised powers delegated for e-verification and information processing, enabling delegated exercise by subordinate officers.
The Commissioner of Income-tax (e-Verification), Delhi, is authorised to exercise concurrent powers nationwide to centrally issue notices, collect and process information and documents, specify response formats and call for information, and to exercise related record-keeping and compliance powers; the Commissioner may delegate these functions in writing to Additional or Joint Commissioners, who may further authorise Assessing Officers for specified persons, cases or classes of income for which the Directorate of Income-tax (Systems) has information.
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