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Section 120 of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

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..... tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Director General of Income-tax specified in column (2) of the Schedule below, having his headquarter at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial area or of such persons or classes of pers .....

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