CBDT vide Notification No. 42/2023 in S.O. 2661(E) dated 15.06.2023 notified Special Courts in the State of Jharkhand for the purposes of section 280A of the Income-tax Act, 1961 (“Act”) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (‘Black Money Act’).
The notification states the Central Government, in consultation with the Chief Justice of the High Court of Jharkhand, has designated Special Courts in the State of Jharkhand for the areas specified in the notification for the purposes of section 280A of the Act and section 84 of the Black Money Act.
Read the full text of CBDT Notification No. 42/2023 dated 15.06.2023 on Designating special courts in Jharkhand
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 15th June, 2023
S.O. 2661(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with 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 Jharkhand, hereby designates the following Courts in the State of Jharkhand, asmentioned in column (2) of the Table below, as Special Courts for the areas mentioned in column (3) of the said Table, for the purposes of subsection (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, namely:-
TABLE
[F. No. 285/08/2023-IT(Inv.V)/CBDT Notification No. 42/2023 dated 15/06/2023]
DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.), CBDT
Download Notification No. 42/2023 dated 15.06.2023 on Designating Special Courts in Jharkhand
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