Jurisdiction of Income tax authorities revised: headquarters assignments for Delhi and Mumbai redefined under section 120. The notification, issued under section 120 of the Income-tax Act, substitutes Schedule-II of Notification No.70/2014 to reallocate Chief Commissioner (Central) headquarters and specify the Principal Commissioner/Commissioner of Income-tax (Central) postings for Delhi and Mumbai. The revised schedule lists the headquarters-to-posting mapping and takes effect from publication in the Official Gazette, with noted corrigenda adjusting specific Mumbai entries.