Large Taxpayer Unit jurisdiction extended to consenting cases meeting high excise, service tax or advance tax payment thresholds. Jurisdiction of the Commissioner of Income-tax (Large Taxpayer Unit), Chennai is extended to all cases formerly under specified Chennai tax authorities where a consent form opting into the LTU Scheme has been filed and prescribed payments for excise, service tax, or advance tax meet the stated thresholds in financial year 2004-2005 or any subsequent year; the amendment is made under Section 120 of the Income-tax Act and is effective from publication in the Official Gazette.