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

Recent Posts

  • Income Tax

Shagun money received on occasion of marriage not taxable income – ITAT

Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…

2 days ago
  • Income Tax

There is no statutory requirement to maintain cash book for salaried individual – ITAT

ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…

3 days ago
  • RBI

Foreign Exchange Management (Authorised Persons) Regulations, 2026 notified

RBI has notified the Foreign Exchange Management (Authorised Persons) Regulations, 2026. The Regulation becomes effective from 06.05.2026  A person seeking…

4 days ago
  • Income Tax

Increased exemption limit of Rs. 25 lakhs for Leave Encashment is retrospective – ITAT

ITAT allows benefit of increased exemption limit of Rs. 25 lakhs for Leave Encashment u/s 10(10AA)(ii) In a recent judgment,…

4 days ago
  • Income Tax

Relief u/s 89(1) available even if arrears received on Voluntary Retirement

Relief u/s 89(1) available even when arrears were received in addition to compensation for Voluntary Retirement - ITAT In a…

5 days ago
  • RTI

Husband’s income details can not be disclosed to wife under RTI Act

Husband’s income details can not be disclosed to wife under RTI Act being his personal information – High Court In…

5 days ago