Jurisdiction of income-tax authorities

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....The Board may, by notification in the Official Gazette, authorise any income-tax authority to assign jurisdiction to all, or any of, the other income-tax authorities, who are subordinate to it, for the exercise of the powers and performance of the functions. (3) The income-tax authorities shall exercise all, or any of, the powers and perform all, or any of, the functions conferred on, or assigne....