LTU jurisdiction and delegation: Commissioner empowered to exercise and delegate Income-tax Act powers including international taxation. CBDT designates the Commissioner of Income-tax (LTU), Bangalore to exercise powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, for cases, persons and incomes specified in the Schedule; authorizes the Commissioner to delegate those powers in writing to Joint Commissioners, and authorizes those Joint Commissioners to further delegate to Assessing Officers, for categories of cases specified in the Schedule relating to LTU enrollment and specified tax payment thresholds.