(1)The Central Government may, by notification, make a scheme for the purposes of—(a)exercise of all or any of the powers and performance of all or any of the functions conferred on, or assigned to, income-tax authorities under this Act referred to in section 241;(b)vesting the jurisdiction with the Assessing Officer under section 242; or(c)exercise of power to transfer cases under section 243; or(d)exercise of jurisdiction in case of change of incumbency under section 244.
