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of <h1>Section 242 clarifies Assessing Officer jurisdiction rules, time-bars, and documentary proof needs after enactment changes</h1> Section 242 in the enacted Act and the original Bill both define territorial/person-based jurisdiction for Assessing Officers when jurisdiction is vested by directions/orders under section 241(1)-(3), mandate intra-departmental resolution of jurisdictional disputes, and impose strict time-bars for assessees to challenge jurisdiction; key enactment changes remove a Bill reference to section 153C(2) from the time-bar and omit an explicit reference to section 241(4) in the preservatory clause, and clean up minor drafting duplications. These omissions may narrow textual triggers for AO jurisdiction and available timelines, making prompt documentary proof of residence/principal place of business and timely responses to notices essential.
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