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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>The Central Board of Direct Taxes delegates the functions and powers of the Commissioner of Income-tax to specified Directors and a Commissioner of Income-tax (International Taxation) for defined territorial areas to exercise all powers in respect of non-residents and foreign companies with a Permanent Establishment, Business Connection or income sources in those areas, including all powers relating to Tax Deduction at Source under sections 195 and 197; it also authorises step-down delegation to Joint Directors and Assessing Officers and comes into force on notification publication.</description>
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      <description>The Central Board of Direct Taxes delegates the functions and powers of the Commissioner of Income-tax to specified Directors and a Commissioner of Income-tax (International Taxation) for defined territorial areas to exercise all powers in respect of non-residents and foreign companies with a Permanent Establishment, Business Connection or income sources in those areas, including all powers relating to Tax Deduction at Source under sections 195 and 197; it also authorises step-down delegation to Joint Directors and Assessing Officers and comes into force on notification publication.</description>
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