Jurisdictional allocation of income-tax commissioners clarifies territorial and taxpayer categories for assessing and assignment of cases. Amendments under section 120 substitute Schedule I entries reallocating territorial jurisdiction and taxpayer categories for Commissionerates: Rajkot I, with specified municipal wards, talukas and districts, distinguishing non-company persons, persons whose principal income is other than salary, and companies with registered offices in the area; and Jamnagar, covering Jamnagar and Porbandar districts and allocating cases among resident non-company taxpayers, non-company persons with principal places of business, and companies registered under the Companies Act.