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    <title>Section 120 of the Income-tax Act, 1961- Amendments in the Schedule - I at Serial No. 108</title>
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    <description>Substitution of Serial No. 108 designates the Commissioner of Income-tax, Pune-III and prescribes territorial boundaries within Maharashtra (named areas in Pune District and Satara District, excluding Pune-V areas). It classifies persons and cases by principal source of income and organizational form - differentiating non-company residents with non-business income, persons with business or professional income based in the territory, specified professions and salaried employees (including certain government employees and pensioners), and companies with registered offices in the specified areas - and allocates corresponding assessment cases to that Commissioner.</description>
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