Jurisdictional allocation of income-tax cases establishes territorial and case-based distribution among commissioners, including TDS and salary case segments. Amendment substitutes Schedule I entries for serial numbers 102, 103, 104, 105 and 118 of S.O.732(E), allocating territorial areas to Commissioners Thane-I, Thane-II, Thane-III, Kolhapur-I and a new Kolhapur-II, and specifying classes of persons and classes of cases each commissioner shall handle, including individuals, companies, cooperative societies, public trusts, TDS deductors, salary cases (partly segmented by initials), and cases defined by registered office or principal place of business; effective from Gazette publication.