Notification No. 88/2021 [ F. No. 285/18/2021-IT(Inv.V) CBDT] / SO 3136(E)

Last updated: 06 August 2021

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This notification designates the court of the senior most Judicial Magistrate First Class of East Khasi Hills District, Shillong as the Special Court for Meghalaya. This designation is made under the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The Central Government made this decision in consultation with the Chief Justice of the High Court of Meghalaya.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

(Investigation Division-V)

NOTIFICATION

New Delhi, the 4th August, 2021

S.O. 3136(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 Meghalaya, hereby designates the court of the senior most Judicial Magistrate First Class of East Khasi Hills District, Shillong as the Special Court for the State of Meghalaya 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.

[Notification No. 88/2021/ F. No. 285/18/2021-IT(Inv.V) CBDT]

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

FAQ :

This notification designates a Special Court for the State of Meghalaya 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 the senior most Judicial Magistrate First Class of East Khasi Hills District, Shillong has been designated as the Special Court.

The Special Court is designated 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, in consultation with the Chief Justice of the High Court of Meghalaya, made the designation.