Tax jurisdiction reallocation: Commissioner of Income tax, Patiala now covers specified Punjab districts for defined taxpayer categories. Amendment to section 120 notification substitutes the territorial entry for Commissioner of Income-tax, Patiala to cover specified revenue districts in Punjab and defines three taxpayer categories within that jurisdiction: (a) residents other than companies with income from non-business sources; (b) non-company persons whose principal place of business is within the area and who derive income from business or profession; and (c) companies registered under the Companies Act with registered office in the area. The notification is effective from Gazette publication.