CBDT notifies Special Courts in Gujarat to deal with Income Tax and Black Money Cases [Read Notification]

The Central Board of Direct Taxes (CBDT) notified the constitution of special courts under section 280A(1) of the Income Tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for the state of Gujarat.

A notification issued by the Government designated the Court of the Additional Civil Judge and Judicial Magistrate First Class for 35 areas respectively in the state of Guajarat for the purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

A notification issued by the Central Government on Wednesday stated that in exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and 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 Gujarat, hereby designates the Court as the Special Court for the area for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

As per section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, certain provisions of the Income-tax Act shall apply with necessary modifications as if the said provisions refer to undisclosed foreign income and asset instead of to income-tax.

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