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    <description>The Central Board of Direct Taxes authorises specified Chief Commissioners to issue written orders delegating the exercise of powers and functions of particular Income-tax authorities for specified territorial areas, persons, incomes or cases, subject to a proviso that such orders must not interfere with the discretion of Deputy Commissioners (Appeals) or Commissioners (Appeals); the notification supersedes an earlier one and comes into force on publication in the official gazette.</description>
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