The Central Board of Direct Taxes (CBDT) has notified the Special Court of Goa, Manipur, and Karnataka for Handling Black Money Cases.
“The Central Government, in consultation with the Chief Justice of the High Court of Bombay at Goa, hereby designates the court of the Senior Civil Judge and Chief Judicial Magistrate Panaji, Goa as the Special Court for North Goa District and Senior Civil Judge and Chief Judicial Magistrate Margao, Goa as the Special Court for South Goa, 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 within their respective jurisdiction in the State of Goa,” the notification said.
Further, the government in consultation with the Chief Justice of the High Court of Manipur, hereby designates the court of Chief Judicial Magistrate, Imphal East as the Special Court for the State of Manipur 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.
The Government, in consultation with the Chief Justice of the High Court of Karnataka, designated 12 Court in the State of Karnataka as Special Court for the area mentioned in the corresponding entry in column (3) of the said Table, for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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