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    <description>The notification delegates to Chief Commissioners listed in Schedule I the powers and functions of specified Commissioners of Income-tax for the territorial areas, persons, incomes or cases enumerated. Schedule II assigns jurisdiction over permanent account number matters to designated Chief Commissioners and provides that they may authorise Commissioners, who may further authorise Joint Commissioners, who in turn may authorise subordinate Assessing Officers to exercise PAN-related powers.</description>
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