Notification No. 86/2020 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 3854(E)

Last updated: 30 October 2020

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The Central Board of Direct Taxes has designated the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for income tax purposes. This designation covers the states of Assam, Nagaland, Mizoram, and Arunachal Pradesh. This new notification, effective from its publication date, supersedes a previous notification from August 2018.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

(Investigation Division-V)

NOTIFICATION

New Delhi, the 28th October, 2020

S.O. 3854(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 37/2018 dated the 8th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 3942(E), dated the 8th August, 2018, except as respects things done or omitted to be done before such supersession, the Central Government, in consultation with the Chief Justice of the Gauhati High Court, hereby designates the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh for the purposes of the said sub-section.

2. This notification shall come into force on the date of its publication in the Official Gazette.

[Notification No. 86/2020 dated 28-10-2020/F. No. 285/09/2018-IT(Inv.V) CBDT]

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

FAQ :

This notification designates a Special Court for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961.

The Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati has been designated as the Special Court.

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

This notification comes into force on the date of its publication in the Official Gazette.

Yes, this notification supersedes the notification of the Government of India No. 37/2018 dated the 8th August, 2018, except for things done or omitted before the supersession.