India - Income Tax Act 2010 - Saarc

S. 120 I.T. ACT, 1961 1.612(3) 10 [***](i) the default in complying with such requirement was due tocircumstances beyond the control of the assessee; and(ii) the assessee has complied with such requirement before thecompletion of assessment in relation to the previous year in whichsuch deduction is claimed :Provided that the Central Government shall cause every order issuedunder this clause to be laid before each House of Parliament.]B.—Jurisdiction11[Jurisdiction of income-tax authorities.12120. (1) Income-tax authorities shall exercise all or any of the powers andperform all or any of the functions conferred on, or, as the case may be,assigned to such authorities by or under this Act in accordance with suchdirections as the Board may issue for the exercise of the powers and performanceof the functions by all or any of those authorities.13[Explanation.—For the removal of doubts, it is hereby declared that anyincome-tax authority, being an authority higher in rank, may, if so directed by theBoard, exercise the powers and perform the functions of the income-taxauthority lower in rank and any such direction issued by the Board shall bedeemed to be a direction issued under sub-section (1).](2) The directions of the Board under sub-section (1) may authorise any otherincome-tax authority to issue orders in writing for the exercise of the powers andperformance of the functions by all or any of the other income-tax authoritieswho are subordinate to it.(3) In issuing the directions or orders referred to in sub-sections (1) and (2), theBoard or other income-tax authority authorised by it may have regard to any oneor more of the following criteria, namely :—(a) territorial area;(b) persons or classes of persons;(c) incomes or classes of income; and(d) cases or classes of cases.(4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may,by general or special order, and subject to such conditions, restrictions orlimitations as may be specified therein,—(a) authorise any Director General or Director to perform suchfunctions of any other income-tax authority as may be assigned tohim by the Board;(b) empower the Director General or Chief Commissioner or Commissionerto issue orders in writing that the powers and functions10. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.11. Substituted, ibid.12. For Board’s directions issued for exercise of powers and jurisdiction of income-taxauthorities from time to time, see Taxmann’s Direct Taxes Circulars.13. Inserted by the Finance Act, 2006, w.r.e.f. 1-4-1988.