Income Tax Act, 2025
Section 14: Sub-section (3) omitted by Act 4 of 1988, s. 31 (w.e.f. 11988).
14. Sub-section (3) omitted by Act 4 of 1988, s. 31 (w.e.f. 11988).
536
1[120. Jurisdiction of income-tax authorities.—(1) Income-tax authorities shall exercise all or any
of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to
such authorities by or under this Act in accordance with such directions as the Board may issue for the
exercise of the powers and performance of the functions by all or any of those authorities.
2[Explanation.—For the removal of doubts, it is hereby declared that any income-tax authority, being
an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the
functions of the income-tax authority lower in rank and any such direction issued by the Board shall be
deemed to be a direction issued under sub-section (1).]
(2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to
issue orders in writing for the exercise of the powers and performance of the functions by all or any of the
other income-tax authorities who are subordinate to it.
(3) In issuing the directions or orders referred to in sub-sections (1) and (2), the Board or other
income-tax authority authorised by it may have regard to any one or more of the following criteria,
namely :—
(a) territorial area;
(b) persons or classes of persons;
(c) incomes or classes of income; and
(d) cases or classes of cases.
(4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may, by general or
special order, and subject to such conditions, restrictions or limitations as may be specified therein,—
(a) authorise any 3[Principal Director General or Director General] or 4[Principal Director or
Director] to perform such functions of any other income-tax authority as may be assigned to him by
the Board;
(b) empower the 3[Principal Director General or Director General] or 5[Principal Chief
Commissioner or Chief Commissioner] or 6[Principal Commissioner or Commissioner] to issue
orders in writing that the powers and functions conferred on, or as the case may be, assigned to, the
Assessing Officer by or under this Act in respect of any specified area or persons or classes of
persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed
by 7[an Additional Commissioner or] 8[an Additional Director or] a 9[Joint Commissioner] or a
10[Joint Director]] and, where any order is made under this clause, references in any other provision of
this Act, or in any rule made thereunder to the Assessing Officer shall be deemed to be references to
such 11[an Additional Commissioner or] 12[Additional Director or] a 9[Joint Commissioner] or 10[Joint
Director] by whom the powers and functions are to be exercised or performed under such order, and
any provision of this Act requiring approval or sanction of the 9[Joint Commissioner] shall not apply.
omitted by Act 4 of 1988, s. 31 (w.e.f. 11988).
536
1[120. Jurisdiction of income-tax authorities.—
Income-tax authorities shall exercise all or any
of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to
such authorities by or under this Act in accordance with such directions as the Board may issue for the
exercise of the powers and performance of the functions by all or any of those authorities.
2[Explanation.—For the removal of doubts, it is hereby declared that any income-tax authority, being
an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the
functions of the income-tax authority lower in rank and any such direction issued by the Board shall be
deemed to be a direction issued under sub-section
The directions of the Board under sub-section
may authorise any other income-tax authority to
issue orders in writing for the exercise of the powers and performance of the functions by all or any of the
other income-tax authorities who are subordinate to it.
In issuing the directions or orders referred to in sub-sections
and
territorial area;
persons or classes of persons;
incomes or classes of income; and
cases or classes of cases.
Without prejudice to the provisions of sub-sections
and
authorise any 3[Principal Director General or Director General] or 4[Principal Director or
Director] to perform such functions of any other income-tax authority as may be assigned to him by
the Board;
empower the 3[Principal Director General or Director General] or 5[Principal Chief
Commissioner or Chief Commissioner] or 6[Principal Commissioner or Commissioner] to issue
orders in writing that the powers and functions conferred on, or as the case may be, assigned to, the
Assessing Officer by or under this Act in respect of any specified area or persons or classes of
persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed
by 7[an Additional Commissioner or] 8[an Additional Director or] a 9[Joint Commissioner] or a
10[Joint Director]] and, where any order is made under this clause, references in any other provision of
this Act, or in any rule made thereunder to the Assessing Officer shall be deemed to be references to
such 11[an Additional Commissioner or] 12[Additional Director or] a 9[Joint Commissioner] or 10[Joint
Director] by whom the powers and functions are to be exercised or performed under such order, and
any provision of this Act requiring approval or sanction of the 9[Joint Commissioner] shall not apply.