CBDT notifies Special Courts under Income Tax & Black Money Act
CBDT has notified following Special Courts 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:
| Designated Court | Special Court | |
| Senior Civil Judge and Chief Judicial Magistrate Panaji, Goa | Special Court for North Goa District | CBDT Notification No. 123/2021 |
| Senior Civil Judge and Chief Judicial Magistrate Margao | Special Court for South Goa | CBDT Notification No. 123/2021 |
| Court of Chief Judicial Magistrate, Imphal East |
Special Court for the State of Manipur | CBDT Notification No. 124/2021 |
Further the following as Courts have been notified as Special Court for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015:
| Sl. No. | Court | Area |
| 1. | Presiding Officer, (Special Court), Economic Offences, Bengaluru | Bengaluru City |
| 2. | Principal Civil Judge and Judicial Magistrate First Class, Ballari | Ballari |
| 3. | Judicial Magistrate First Class -II, Belagavi | Belagavi |
| 4. | Principal Civil Judge and Judicial Magistrate First Class, Chitradurga | Chitradurga |
| 5. | I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga | Chitradurga |
| 6. | Judicial Magistrate First Class -II Court, Mangaluru | Dakshina Kannada Mangaluru |
| 7. | Judicial Magistrate First Class III Court, Mangaluru | Dakshina Kannada Mangaluru |
| 8. | Principal Civil Judge, Dharwad |
Dharwad |
| 9. | II Additional Civil Judge and Judicial Magistrate First Class, Dharwad | |
| 10. | I Additional Civil Judge, Hubballi | |
| 11. | III Additional Civil Judge, Hubballi | |
| 12. | Civil Judge and Judicial Magistrate First Class, Navalgund | |
| 13. | Senior Civil Judge and Judicial Magistrate First Class, Ron | Gadag |
| 14. | Senior Civil Judge, Pandavapura |
Mandya |
| 15. | Principal Civil Judge and Judicial Magistrate First Class, Mandya | |
| 16. | Additional Civil Judge and Judicial Magistrate First Class, Mandya | |
| 17. | II Additional Civil Judge and Judicial Magistrate First Class, Mandya | |
| 18. | Judicial Magistrate First Class, Mandya | |
| 19. | Civil Judge and Judicial Magistrate First Class, Srirangapatna | |
| 20. | Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna | |
| 21. | Civil Judge and Judicial Magistrate First Class, Krishnarajpet | |
| 22. | Civil Judge and Judicial Magistrate First Class, Nagamangala | |
| 23. | Principal Civil Judge and Judicial Magistrate First Class, Malavalli | |
| 24. | I Additional Civil Judge and Judicial Magistrate First Class, Malavalli | |
| 25. | Principal Civil Judge and Judicial Magistrate First Class, Maddur | |
| 26. | Additional Civil Judge and Judicial Magistrate First Class, Maddur | |
| 27. | II Additional Civil Judge and Judicial Magistrate First Class, Maddur | |
| 28. | Civil Judge and Judicial Magistrate First Class, Pandavapura | |
| 29. | III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru |
Mysuru |
| 30. | Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara | |
| 31. | II Additional Civil Judge and Judicial Magistrate First Class, Mysuru | |
| 32. | V Additional Civil Judge and Judicial Magistrate First Class, Mysuru | |
| 33. | Principal Civil Judge and Judicial Magistrate First Class, Kunigal |
Tumakuru |
| 34. | Principal Civil Judge and Judicial Magistrate First Class, Gubbi | |
| 35. | Senior Civil Judge and Judicial Magistrate First Class, Tiptur | |
| 36. | IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru | |
| 37. | Additional Civil Judge and Judicial Magistrate First Class, Udupi | Udupi |
| 38. | Civil Judge and Judicial Magistrate First Class, Ankola | Uttara Kannada Karwar |
Download CBDT 122/2021 Click Here >>
- Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
- When no addition is made on the basis of reasons recorded, reopening is bad in law
- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court




