Jurisdiction of income-tax authorities reallocated, assigning commissioners to oversee exemption claims across specified territories. The Central Board of Direct Taxes designates specific Commissioners of Income-tax (Exemptions) at listed headquarters to exercise powers and perform all functions in respect of persons within defined territorial areas claiming specified exemptions, authorises those Commissioners to delegate powers in writing to subordinate Additional/Joint Commissioners and Tax Recovery Officers, and permits further written delegation by those officers to Assessing Officers; the notification supersedes an earlier notification and specifies an effective date.