CBDT appoints special court for the States of Tripura, Assam, Nagaland, Mizoram & Arunachal Pradesh for the purposes of section 84 of the Black Money Act
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 61/2021
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.
[F. No.285/04/2019-IT(Inv.V) CBDT]
DEEPAK TIWARI,
Commissioner of Income Tax (OSD) (INV.), CBDT
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 60/2021
New Delhi, the 11th May, 2021
S.O.1842 (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 Gauhati High Court, hereby designates the Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
[F. No.285/09/2018-IT(Inv.V) CBDT]
DEEPAK TIWARI,
Commissioner of Income Tax (OSD) (INV.), CBDT
- GSTR-4 late fee payable for FY 2021-22 waived for the period from 01.05.2022 till 30.06.2022
- No revision u/s 263 simply because AO in order did not make elaborate discussion – ITAT
- Investigation on deposit of tax during the course of GST search, inspection or investigation
- CIT to make enquiries himself to allege assessment order as erroneous and prejudicial
- ITAT admits additional evidences as assessee died and legal heirs could not collect it in time
