MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 37/2018
New Delhi, the 8th August, 2018
S.O. 3942(E).- In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the Gauhati High Court hereby designate the Court of Munsiff No. 3 -cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the North Eastern Region for the purposes of the said sub-section.
[F. No. 285/09/2018-IT (Inv.V) CBDT]
Dr. ZAKIR THOMAS, CIT (OSD)(INV), CBDT
CAclubindia
Source : https://www.incometaxindia.gov.in/communications/notification/notification37-2018.pdf