Jurisdiction for tax-exemption applications shifted to Directors of Income-tax (Exemptions) for specified metropolitan-assessed entities. Where the Income-tax Act requires an application to be made to the Commissioner of Income-tax, including applications for registration of trusts and institutions, such applications by persons claiming exemption under the specified exemption provisions and assessed or assessable by authorities with headquarters at Delhi, Bombay, Madras or Calcutta must be made to the respective Director of Income-tax (Exemptions) at those metropolitan headquarters, who have been assigned all the functions of a Commissioner of Income-tax for that class of cases.