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    <title>Under sub-section (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes authorises the Chief Commissioner of Income-tax-XIII, Mumbai to issue orders, in writing, for exercise of powers and performance of functions</title>
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    <description>Authorisation empowers the Chief Commissioner of Income-tax-XIII, Mumbai to issue written orders enabling all or any Assessing Officers subordinate to him to exercise powers and perform functions under the Income-tax Act concurrently; the Central Board of Direct Taxes makes this delegation and specifies the commencement and administrative reference.</description>
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