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    <title>Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities</title>
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    <description>Delegation under Section 120(1) and (2) directs that the Chief Commissioner (Large Taxpayer Unit) Kolkata, headquartered at Kolkata, shall exercise the powers and perform the functions vested in the Commissioner of Income-tax (Large Taxpayer Unit) Kolkata for the territorial areas, persons, incomes or cases within that Commissioner&#039;s jurisdiction; the notification takes effect from publication in the Official Gazette and is administrative in nature.</description>
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