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    <description>Amendment under Section 120 substitutes the Schedule I entry at serial number 13 to designate the income-tax investigating office, specify its headquarters, and identify the subordinate authorities responsible for investigation and central tax functions, thereby updating the official mapping of authority designations and jurisdictions. The change is effected by government notification and operates from the stated commencement.</description>
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      <description>Amendment under Section 120 substitutes the Schedule I entry at serial number 13 to designate the income-tax investigating office, specify its headquarters, and identify the subordinate authorities responsible for investigation and central tax functions, thereby updating the official mapping of authority designations and jurisdictions. The change is effected by government notification and operates from the stated commencement.</description>
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