Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

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.... Jurisdiction of income-tax authorities NOTIFICATION NO. 198/2007, dated 31-5-2007 In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 19....

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....or classes of income or of such cases or classes of cases, in respect of which the Director of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction ....