3. Income-tax authorities

4. Appointment of income-tax authorities

4A. Delegation of powers

5. Subordination and control of income-tax authorities

6. Jurisdiction of income-tax authorities

7. Exercise of jurisdiction by successor

8. Officers, etc. to follow instructions of the Board

9. Guidance to the Deputy Commissioner of Taxes, etc.

10. Exercise of assessment functions by the Inspecting Joint Commissioners [and the Inspecting Additional Commissioners]