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    <title>U/s 120(1) and (2) of the Income-Tax Act, 1961 - Central Board of Direct Taxes directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him</title>
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    <description>The Central Board of Direct Taxes, invoking sub-sections (1) and (2) of section 120 of the Income-tax Act, directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction. The notification is effective from its publication in the Official Gazette.</description>
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      <description>The Central Board of Direct Taxes, invoking sub-sections (1) and (2) of section 120 of the Income-tax Act, directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction. The notification is effective from its publication in the Official Gazette.</description>
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