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    <title>Jurisdiction of Commissioner of Income-tax (Large Taxpayer Unit) Delhi</title>
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    <description>The notification vests the Commissioner of Income-tax (Large Taxpayer Unit) Delhi with jurisdiction and all powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, over cases assigned under section 127 where taxpayers have consented to the LTU scheme and meet the Schedule&#039;s payment thresholds; it authorizes written delegation to Additional or Joint Commissioners and further sub-delegation to Assessing Officers, and comes into force upon Gazette publication.</description>
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