CBDT amends notification of Special Courts under Income Tax Act and Black Money Act for the State of Tamil Nadu
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 13/2023
New Delhi, the 14th March, 2023
S.O. 1223(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 hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes notification number S.O.1911(E) dated the 21st April, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 21st April, 2022, namely:-
In the said notification, in the TABLE,-
(a) against serial number 1, in column number (3), for the word “Ariyalur,”, the words “Districts of Ariyalur,” shall be substituted;
(b) against serial number 2, in column number (3), for the word “Kanniyakumari,”, the words “Districts of Kanniyakumari,” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 21st day of April, 2022.
[F. No.285/26/2021-IT(Inv.V)/CBDT]
DEEPAK TIWARI,
Commissioner of Income Tax (OSD) (INV.), CBDT
Note: Principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 1911(E), dated the 21st April, 2022.
Explanatory Note: Through this notification, the principal notification is being amended to clarify the territorial jurisdiction of the Special Courts designated in the principal notification and by giving retrospective effect to the present notification, no person shall be adversely affected in any manner.
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
- Registration u/s 12AB can’t be denied for non commencement of activity – ITAT
- Addition deleted as banks wrongly associated PAN of assessee with ATM Cash Account
- Supreme Court directions on issuing summon to advocate representing accused
