Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

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..... (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby directs that Chief Commissioner specified in column (2) of the Schedule below, having his headquarters 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 s .....

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