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    <title>Chief Commissioner (Large Taxpayer Unit) Chennai shall exercise the powers and performs the functions of Commissioner of Income tax (Large Taxpayer Unit) Chennai</title>
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    <description>The Central Board of Direct Taxes directs a delegation of powers under section 120(1) and (2) of the Income-tax Act, authorising the Chief Commissioner (Large Taxpayer Unit) Chennai to exercise the powers and perform the functions of the Commissioner of Income Tax (Large Taxpayer Unit) Chennai for the territorial area, persons, incomes or cases specified in the Schedule; the notification takes effect from its publication in the Official Gazette.</description>
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