Income Tax

CBDT notifies Special Courts under Income Tax & Black Money Act 

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 >>

Share
Leave a Comment

Recent Posts

  • Income Tax

No immunity from prosecution u/s 276B merely because TDS was deposited belatedly

Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited…

8 hours ago
  • Income Tax

Section 44C applies to exclusive expenditure by head office by non resident assessee – SC

Section 44C applies to exclusive expenditure on head office for the Indian branches incurred by non resident assessee’s. In a…

9 hours ago
  • Insurance

MV Act Compensation to parents of child died is at different footing than disabled child

Compensation under motor vehicle Act to parents of child died attract a less multiplier than from that of a claim…

10 hours ago
  • GST

Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017

Extension of time limit for furnishing GSTR 3B under Delhi GST Act 2017 Department of Trade and Taxes(Policy and Research…

16 hours ago
  • ICAI

Audit Fee to be received only by digital modes/banking channels -ICAI revises Ethics

Acceptance of Audit Fee only through digital modes or banking channels from 01.04.2026 – ICAI revises Code of Ethics  In…

23 hours ago
  • Service Tax

Demand set aside as assessee for period covered had discharged tax liability under SVLDRS

High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…

1 day ago