https://www.taxtmi.com/acts?id=3985 Section 121 vests in the Board the power to direct the areas, persons or classes of persons, incomes or classes of income, and cases or classes of cases in respect of which Commissioners shall perform their functions. Earlier language provided for concurrent jurisdiction where two or more Commissioners were assigned the same scope, subject to Board orders for distribution and allocation of work; amendments subsequently revised and later omitted that specific paragraph, emphasizing the Board's role in specification and allocation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 24 Jun 2025 18:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3985 Section 121 vests in the Board the power to direct the areas, persons or classes of persons, incomes or classes of income, and cases or classes of cases in respect of which Commissioners shall perform their functions. Earlier language provided for concurrent jurisdiction where two or more Commissioners were assigned the same scope, subject to Board orders for distribution and allocation of work; amendments subsequently revised and later omitted that specific paragraph, emphasizing the Board's role in specification and allocation. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3985