Jurisdiction of the Income Tax authorities

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Full Text of the Document

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.... (1)&(2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule below, having their headquarters at the places specified in the corresponding entries in column (3) of the said schedule, shall exercise the powers and perform the functions in respect of any appeal filed by....