Delegation of information-collection powers to regional income-tax commissioners, with further written delegation to subordinates. Central Board of Direct Taxes directs specified Commissioners of Income-tax to exercise all powers and functions for collection of information concerning three classes of taxpayers within defined territorial areas (non-company residents with non-business income; non-company business/profession taxpayers with principal place of business in the territory; and companies with registered office there). Commissioners are authorised to delegate those powers in writing to Joint Commissioners, who may further delegate them in writing to Assessing Officers, and the Schedule lists the regional headquarters and territorial scopes to which these powers apply.