Павел Третьяков

const result = ind.reduce((acc, col) => {
  arr.forEach((n, i) => {
    acc[i].push(i ? n.filter((m, j) => arr[0][j] === col) : col);
  });
  
  return acc;
}, arr.map(() => []));

const indObj = Object.fromEntries(ind.map((n, i) => [ n, i ]));
const result = arr.reduce((acc, n, i) => (
  i && n.forEach((m, j) => acc[i][indObj[arr[0][j]]].push(m)),
  acc
), arr.map((_, i) => ind.map(n => i ? [] : n)));