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    <title>Section 120 of the Income-tax Act, 1961- Jurisdiction of Income-tax Authorities - Amendments in Notification No. S.O.732(E), dated 3-7-2001</title>
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    <description>Amendment under Section 120 substitutes Schedule entries to designate Commissionerates Delhi XIV and Delhi XV, both headquartered in Delhi and covering the National Capital Territory of Delhi, and defines jurisdictional classes: Delhi XIV covers non-company residents with specified public-sector and institutional employers and salary recipients whose employer&#039;s name begins with G; Delhi XV covers individuals and HUFs with specified employer categories and salary recipients whose employer&#039;s name begins with B or K. The amendment is effective 1-6-2007.</description>
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      <description>Amendment under Section 120 substitutes Schedule entries to designate Commissionerates Delhi XIV and Delhi XV, both headquartered in Delhi and covering the National Capital Territory of Delhi, and defines jurisdictional classes: Delhi XIV covers non-company residents with specified public-sector and institutional employers and salary recipients whose employer&#039;s name begins with G; Delhi XV covers individuals and HUFs with specified employer categories and salary recipients whose employer&#039;s name begins with B or K. The amendment is effective 1-6-2007.</description>
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