https://www.taxtmi.com/acts?id=51772 An Assessing Officer with jurisdiction under directions may assess persons based on place of business or residence and exercise all statutory powers over income within that area; jurisdictional disputes are to be determined by the specified income-tax authority or, where areas overlap, by the authorities concerned or by the Board or an authority it designates. Procedural time limits and notices limit when an assessee may challenge jurisdiction, and an Assessing Officer who doubts a jurisdictional claim must refer the question for determination before making the assessment. en-us Thu, 14 Aug 2025 12:03:34 +0530 Mon, 01 Sep 2025 11:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51772 An Assessing Officer with jurisdiction under directions may assess persons based on place of business or residence and exercise all statutory powers over income within that area; jurisdictional disputes are to be determined by the specified income-tax authority or, where areas overlap, by the authorities concerned or by the Board or an authority it designates. Procedural time limits and notices limit when an assessee may challenge jurisdiction, and an Assessing Officer who doubts a jurisdictional claim must refer the question for determination before making the assessment. Act-Rules Income Tax Thu, 14 Aug 2025 12:03:34 +0530 https://www.taxtmi.com/acts?id=51772