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    <title>Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1189(E), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001.</title>
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    <description>Central Board of Direct Taxes directs specified Directors General and Principal Directors/Directors of Income-tax to exercise investigative, penalty and offence-related powers nationwide where indicated, and to exercise other statutory powers within specified territorial limits listed in the Schedule; it authorises those officers to issue written orders delegating such powers to subordinate authorities, maps offices to territorial jurisdictions by state, union territory and revenue district, and supersedes earlier notifications while preserving prior actions.</description>
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