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Central Board of Direct Taxes directs that the Commissioners of Income-tax will perform the Statutory Technical functions u/s 121

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..... 971 In partial modification of Board's Notification No. 87 dated 29th May, 1970, and in exercise of the powers conferred by sub-section (1) of section 121 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax will perform the functions specified in the Annexure. This notification shall take effect from 21st June, 1971. .....

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