Tax administration jurisdictional reallocation defines Guwahati Commissioner's territorial and taxpayer classes, altering prior notification and effective on publication. Substitutes Sl. No. 112 to designate the territorial jurisdiction of the Principal Commissioner/Commissioner of Income-tax, Guwahati to specified districts in Assam, Arunachal Pradesh and Meghalaya, and defines four taxpayer categories (non-company residents with non-business income; non-company taxpayers with principal place of business; companies with registered office or principal place of business in the area; specified individuals), while providing that all cases of those categories and all cases concerning certain company officers fall within that jurisdiction.