Definitions amendment: Additional Commissioner, Additional Director and Assistant Director added, altering tax administration roles and asset definitions. Section 2 of the Income-tax Act is amended to insert definitions for Additional Commissioner, Additional Director and Assistant Director, to exclude specified categories of property (including defined jewellery) from personal effects, to add a cross-reference to sums under the gift/income provision, to broaden the territorial definition of India to include maritime zones and air space, and to clarify that the holding period for employer-allotted specified securities and sweat equity shares is reckoned from allotment or transfer with those terms defined by reference to their statutory meanings.