Allocation of tax jurisdiction revised to reassign territorial areas and taxpayer classes, effective upon publication in the Gazette. Amendment under section 120 substitutes specified Schedule I entries of Notification S.O. 733(E), redefining territorial jurisdictions, headquarters and classes of persons and cases for certain Commissioners of Income-tax (including detailed localities for Bangalore-II and district allocations for Davangere and multiple Kolkata divisions), allocating residents, persons with principal place of business and companies, and assigning specific categories of salaried and institutional employees to designated Commissioners; the rest of the notification remains unchanged and the amendment is effective from publication in the Official Gazette.