Direction to Commissioners to exercise TDS jurisdiction and delegate powers for specified territorial and taxpayer classes. CBDT directs specified Commissioners of Income-tax (TDS) to exercise all powers and functions relating to deduction and collection of tax at source for designated persons and territorial areas, with certain sections excluded; Commissioners may delegate those powers in writing to Additional or Joint Commissioners, who may further delegate to Assessing Officers. The notification defines 'located' for jurisdictional purposes and uses alphabetical allocation for certain jurisdictions, supersedes prior notifications in part, and specifies its effective date.