The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.
Section 116 Income-tax authorities
Section 117 Appointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities
Section 120 Jurisdiction of income-tax authorities
Section 124 Jurisdiction of Assessing Officers
Section 127 Power to transfer cases
Section 129 Change of incumbent of an office
Section 131 Power regarding discovery, production of evidence, etc
Section 132 Search and seizure