Jurisdiction of income-tax authorities reallocated for Chennai commissioners, specifying territorial areas and person classes for case assignment. The Central Board of Direct Taxes amends the notification on income-tax authority jurisdiction by substituting serial numbers 184-193 to allocate territorial areas within Tamil Nadu and to specify, for each Commissioner of Income-tax Chennai I-X, the classes of persons and cases (companies by registered office and name initials; individuals including company officers; persons deriving income from salary or other sources; businesses and entertainment-related activities) and case-assignment rules distinguishing principal source of income and principal place of business.