https://www.taxtmi.com/acts?id=50657 Section 120 centralises jurisdiction of income-tax authorities by empowering the Board to issue directions and authorise subordinate authorities to delegate powers. Directions may allocate jurisdiction by territory, persons, incomes or cases, permit senior officers to perform others' functions, reassign Assessing Officer duties to Deputy Commissioners (with consequential deeming and waiver of certain approvals), require concurrent exercise of powers by multiple Assessing Officers with rank coordination, and specify by notification the authority responsible for returns or other acts by persons or classes of persons. en-us Mon, 14 Apr 2025 17:32:45 +0530 Mon, 14 Apr 2025 17:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50657 Section 120 centralises jurisdiction of income-tax authorities by empowering the Board to issue directions and authorise subordinate authorities to delegate powers. Directions may allocate jurisdiction by territory, persons, incomes or cases, permit senior officers to perform others' functions, reassign Assessing Officer duties to Deputy Commissioners (with consequential deeming and waiver of certain approvals), require concurrent exercise of powers by multiple Assessing Officers with rank coordination, and specify by notification the authority responsible for returns or other acts by persons or classes of persons. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 17:32:45 +0530 https://www.taxtmi.com/acts?id=50657