Jurisdiction of Large Taxpayer Unit: centralized LTU assessment for taxpayers meeting specified payment thresholds after opting in. The notification vests the Commissioner of Income-tax (Large Taxpayer Unit) Delhi with jurisdiction and all powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, over cases assigned under section 127 where taxpayers have consented to the LTU scheme and meet the Schedule's payment thresholds; it authorizes written delegation to Additional or Joint Commissioners and further sub-delegation to Assessing Officers, and comes into force upon Gazette publication.