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of <h1>Chief Commissioner of Large Taxpayer Unit, Chennai, Gains Powers of Income Tax Commissioner per Section 120, Income-tax Act 1961.</h1> The Central Board of Direct Taxes issued a notification on November 30, 2007, designating the Chief Commissioner of the Large Taxpayer Unit in Chennai to exercise the powers and perform the functions of the Commissioner of Income Tax for the same unit in Chennai. This directive is in accordance with sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961. The notification specifies that the Chief Commissioner will have jurisdiction over certain territorial areas, persons, income, or cases previously under the Commissioner of Income Tax in Chennai. This notification became effective upon its publication in the Official Gazette.
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