International tax jurisdiction allocation expanded to centralise Delhi Chief Commissioner oversight of international and transfer pricing commissioners. The notification designates a Chief Commissioner of Income-tax (International Taxation), Delhi and inserts a new serial allocating headquarters at Delhi with jurisdiction over specified Commissioner posts: three Commissioners (International Taxation) in Delhi, three Commissioners (Transfer Pricing) in Delhi, and one Commissioner (International Taxation and Transfer Pricing) in Kolkata; the amendment substitutes prior entries in Notification No. 54/2014 and becomes effective on publication in the Official Gazette.