Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer

Powers of Board respecting specified area, classes of persons or incomes

Power to transfer cases

Functions of Inspectors of Income-tax

Change of incumbent of an office

Faceless jurisdiction of income-tax authorities

Income-tax Officer competent to perform any function or functions

Power regarding discovery, production of evidence, etc

Search and seizure

Powers to requisition books of account, etc

Application of seized or requisitioned assets

Power to call for information