Notification No. 60/2021 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 1842(E)


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The Central Government has designated the Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court for the states of Assam, Nagaland, Mizoram, and Arunachal Pradesh. This designation is made under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The decision was made in consultation with the Chief Justice of the Gauhati High Court.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 11th May, 2021 S.O. 1842 (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 Gauhati High Court, hereby des
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FAQ :

This notification designates a specific court as a Special Court for the purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

The Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati has been designated as the Special Court.

This Special Court has jurisdiction for the states of Assam, Nagaland, Mizoram, and Arunachal Pradesh.

The Special Court is designated under section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

The designation was made by the Central Government in consultation with the Chief Justice of the Gauhati High Court.

 

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