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    <description>Direction under section 120 authorises the Chief Commissioner of Delhi Income-tax (Exemptions) to exercise the powers, perform the functions and assume the jurisdiction of the specified Commissioners of Income-tax (Exemptions) in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which those Commissioners have jurisdiction; the notification supersedes the earlier S.O. 888(E) and takes effect from the appointed date.</description>
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      <description>Direction under section 120 authorises the Chief Commissioner of Delhi Income-tax (Exemptions) to exercise the powers, perform the functions and assume the jurisdiction of the specified Commissioners of Income-tax (Exemptions) in respect of the territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which those Commissioners have jurisdiction; the notification supersedes the earlier S.O. 888(E) and takes effect from the appointed date.</description>
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