Control of income-tax authorities reorganised: hierarchical subordination and unit allocations updated, effective immediately. Amendment under section 118 replaces references to the previous Schedule with a 'First Schedule', inserts clauses assigning specified Principal Commissioners as subordinate to specified Principal Chief Commissioners and Income-tax Authorities of Units as subordinate to specified Principal Commissioners, substitutes multiple serial entries in the First Schedule to reallocate Assessment, Verification and Review Units among regional commissionerates, and inserts a Second Schedule listing headquarters, principal commissioners and corresponding units; the notification commences immediately.