Notification No. 61/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 1843(E)

Last updated: 13 May 2021

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This notification officially designates the Court of the Additional Chief Judicial Magistrate, West Tripura, as the Special Court for the State of Tripura. This designation is made under the powers granted by the Income-tax Act, 1961, and 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 High Court of Tripura.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 11th May, 2021

S.O. 1843(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax 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 High Court of Tripura, hereby designates the Court of the Additional Chief Judicial Magistrate, West Tripura as the Special Court for the State of Tripura for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

[Notification No. 61/2021/F. No. 285/04/2019-IT(Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT

FAQ :

The notification designates a specific court as a Special Court for the State of Tripura to handle cases related to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

The Court of the Additional Chief Judicial Magistrate, West Tripura, has been designated as the Special Court for the State of Tripura.

The powers were exercised under 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.

The Central Government made the designation in consultation with the Chief Justice of the High Court of Tripura.

The notification was issued on the 11th May, 2021.

Notification No : 61/2021
Source : https://www.incometaxindia.gov.in/communications/notification/notification_61_2021.pdf

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