https://www.taxtmi.com/acts?id=3984 Section 120 authorises the Board to issue directions reallocating exercise of powers and functions among income-tax authorities, including authorising authorities to issue orders for subordinate officers. The Board may base directions on territorial area, persons, incomes or cases, empower senior officers to perform functions of others or designate alternate officers to exercise Assessing Officer powers, permit concurrent jurisdiction among Assessing Officers with hierarchy rules, and notify in the Official Gazette the authority responsible for receipt of returns or other acts for specified persons or classes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Jun 2025 17:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3984 Section 120 authorises the Board to issue directions reallocating exercise of powers and functions among income-tax authorities, including authorising authorities to issue orders for subordinate officers. The Board may base directions on territorial area, persons, incomes or cases, empower senior officers to perform functions of others or designate alternate officers to exercise Assessing Officer powers, permit concurrent jurisdiction among Assessing Officers with hierarchy rules, and notify in the Official Gazette the authority responsible for receipt of returns or other acts for specified persons or classes. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3984