TDS jurisdiction allocation in Delhi splits taxpayers by name initials, assigning tax deduction powers with specified exclusions. The notification amends the Schedule to allocate TDS jurisdiction in the National Capital Territory of Delhi between two Commissioners by alphabetic division of taxpayers' name initials. Each Commissioner is empowered to exercise functions relating to tax deduction and collection under Chapter XVII, along with related powers under companion chapters, over specified classes of persons (non-company residents, business principals, registered companies and other persons) within the territorial area, subject to exclusions where responsibilities lie with the Director of Income Tax (International Taxation). A Note instructs ignoring honorific prefixes and prescribes alphabet determination for government entities.