Allocation of appellate jurisdiction assigns specified wards and ranges to designated Commissioners of Income-tax (Appeals), transferring pending appeals accordingly. Directs designated Commissioners of Income-tax (Appeals) to exercise appellate jurisdiction over persons assessed to income-tax, surtax, interest-tax, gift-tax and wealth-tax within specified Wards, Circles and Special Ranges under the statutory conferral of powers, and states that all appeals in respect of persons assessable in those Wards/Circles/Special Ranges previously pending with other Commissioners will be transferred to the specified Commissioners of Income-tax (Appeals) as allocated in the Schedule, effective from the notified date.