U/s 120(1) and (2) of the Income-Tax Act, 1961 - Central Board of Direct Taxes directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him - 20/2019 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 20/2019 New Delhi, the 13th March, 2019 (INCOME-TAX) S.O. 1361(E).- In pursuance of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him. 2. This notification shall come into force from the date of its publication in the official Gazette. [F. No.187/2/2019-ITA-I] RAJARAJESWARI R., Under Secy.