Authorisation of Regional Faceless Assessment Centres to exercise concurrent income-tax powers and delegate to subordinate officers. Designated Principal Commissioners of Income-tax of the Regional Faceless Assessment Centre (Verification Unit) are authorised under section 120 (sub-sections (1), (2) and (5)) read with section 133C and rule 12D to act as Prescribed Authority with concurrent powers for specified territorial areas, persons, cases or incomes; Principal Commissioners may delegate these powers in writing to Additional/Joint Commissioners, who may further delegate to Deputy/Assistant Commissioners or Income-tax Officers within the Schedule's territorial and subject-matter limits based on information held by the Directorate of Income-tax (Systems).