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    <description>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.</description>
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      <description>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.</description>
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