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Designation of Income-tax Authorities u/s 120

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Full Text of the Document

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.... the Chief Commissioners specified in column (2) of the Schedule annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise their powers and perform their functions in respect of such-territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases ....