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    <title>Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities</title>
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    <description>Section 120 authorises the Board to direct one income-tax authority to exercise powers and perform functions of another. The notification designates the Director General of Income-tax (Intelligence), Delhi, headquartered at New Delhi, to exercise the powers and perform the functions in respect of the territorial areas, persons, incomes and cases for which the Director of Income-tax (Intelligence), Delhi has jurisdiction, and states that the direction takes effect from its publication in the Official Gazette.</description>
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