TDS jurisdiction defined: Commissioners empowered to exercise and delegate deduction and collection functions and related powers. Notification under section 120(1) and (2) delegates territorially defined TDS/TCS powers to specified Commissioners of Income tax, identifying their headquarters, territorial jurisdictions and classes of persons (individuals, non company business persons, companies, and other withholding/collecting agents). It authorises Commissioners to delegate these powers in writing to Joint Commissioners, and authorises those Joint Commissioners to delegate in writing to Assessing Officers. Certain provisions concerning international payments are excluded where assigned to the Director of Income tax (International Taxation).