Notification No. 13/2020 [ F.No.285/33/2019-IT (Inv. V) CBDT] / SO 862(E)

Last updated: 29 February 2020

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This notification designates specific courts as Special Courts for enforcing the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The designated courts are the Chief Judicial Magistrate Courts in each Sessions Division across Punjab and Haryana, as well as the Chief Judicial Magistrate Court in Chandigarh. These courts will have jurisdiction within their respective areas for matters related to these acts.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

(INVESTIGATION DIVISION-V)

NOTIFICATION

New Delhi, the 26th February, 2020

No. 13/2020

S.O. 862(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Incometax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the Punjab and Haryana High Court, hereby designates the Court of Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within their respective Jurisdiction in the States of Punjab and Haryana and in the Union Territory of Chandigarh.

[F. No. 285/33/2019-IT (Inv.V) CBDT]

DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT

FAQ :

The notification designates specific courts as Special Courts to handle cases under the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

The Court of Chief Judicial Magistrate in each Sessions Division in Punjab and Haryana, and the Court of Chief Judicial Magistrate in Chandigarh have been designated.

These Special Courts cover the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

Their jurisdictions apply within the respective States of Punjab and Haryana, and the Union Territory of Chandigarh.

This notification was issued by the Central Government, in consultation with the Chief Justice of the Punjab and Haryana High Court, through the Central Board of Direct Taxes (CBDT).