Tax jurisdiction reassignment sets territorial commissioner boundaries and classifies taxpayers by residence, business location, and company registration. Amendment substitutes specified Schedule entries to assign territorial jurisdiction to named Commissioners of Income-tax for listed districts and municipal areas, and delineates three taxpayer categories governed in each area: (a) resident non-corporate persons with non-business/non-professional income, (b) non-corporate persons whose principal place of business lies within the area, and (c) companies registered under the Companies Act with registered office or principal place of business in the area.