Statutory technical functions assigned to Commissioners of Income-tax; duties, appellate jurisdiction and audit responsibilities specified. Central Board of Direct Taxes directs that Commissioners of Income-tax perform the Statutory Technical Functions under section 121, effective 21 June 1971, modifying an earlier notification. The Annexure assigns Commissioners exercise of revisionary powers; jurisdiction proposals and matters relating to Appellate Assistant Commissioners; appellate proceedings before higher tribunals and courts (except prosecutions and tax recovery); oversight of Income-tax Officers (Judicial), Authorised Representatives and Standing Counsel; and responsibility for internal and revenue audit and related audit officers.