Jurisdiction of income-tax authorities

According to the instructions that the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities, income-tax authorities shall practise all or any of the powers and conduct all or any of the operations conferred on, or, as the case may be, classified to such authorities by or under this Act. Information about 80g income tax is beneficial.

Any other revenue authority may make written instructions for the execution of powers and performance of duties by all or any of the other revenue authorities that are subject to it in accordance with the Board's directives under the aforementioned subsection. 

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The Board or another income-tax body authorised by it may consider any one or more of the following factors when issuing the directives or instructions mentioned in the aforementioned subsections, specifically:-

(a) geographical region;

(b) individuals or groups of individuals;

(c) earnings or classifications of earnings; and

(d) case types or case classes.

There are many benefits of section 80g. Without limiting the requirements of the aforementioned sub-section, the Board may issue a general or special order, subject to any criteria, restrictions, or limits that may be outlined therein:-

(a) any Director General or Director to be given the go-ahead by the Board to carry out any duties related to any other income-tax authority;

(b) appoint a Deputy Commissioner to exercise the authority granted to the Assessing Officer by or under this Act with respect to any specified area, persons, or classes of persons, incomes, or cases, or classes of cases, and authorise the Director General, Chief Commissioner, or Commissioner to issue orders directing the Deputy Commissioner to do so. Furthermore, any reference to the Assessing Officer in another provision of this Act or in a law created under it shall be deemed to be an allusion to the Deputy Commissioner who is to exercise or perform the functions and powers under that provision, and any provision of this Act requiring the approval or discipline of the Deputy Commissioner shall not apply where an order is made pursuant to this clause.

Where two or more Evaluating Officers (whether or not of the same class) are required to exercise and perform the functions and powers in respect of any region, persons, or classes of persons, incomes, or cases, or classes of cases, under the instructions and orders mentioned in the aforementioned subsections, they must do so concurrently.

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