Special court designates in the State of Tamil Nadu for the purpose of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act u/s 280A of IT Act and 84 of Black Money Act. - 41/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION NO. 41/2022 New Delhi, the 21st April, 2022 S.O. 1911(E). -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 Madras, hereby designates the following Court in the State of Tamil Nadu, mentioned in Column (2) of the Table below, as Special Court, for the Area mentioned in Column (3) of the said Table for the purpose of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 , namely:- TABLE Serial Number Court Area (1) (2) (3) 1. I and II Additional Chief Metropolitan Magistrate Courts E.O. (I) and E.O.(II) at Chennai 1 [ Districts of Ariyalur ] , Kancheepuram, Chennai, Coimbatore, Cuddalore, Dharmapuri, Erode, Salem, Krishnagiri, Nagapattinam, Namakkal, The Nilgiris, Perambalur, Tiruppur, Tiruvallur, Tiruvannamalai, Tiruvarur, Vellore, Villupuram. 2. Additional Chief Judicial Magistrate Court at Madurai 2 [ Districts of Kanniyakumari ] , Theni, Tirunelveli, Thoothukudi, Madurai, Dindigul, Ramanathapuram, Virudhunagar, Sivagangai, Pudukkottai, Thanjavur, Tiruchirappalli, Karur. [F. No. 285/26/2021-IT(Inv.V)/CBDT] DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.) ----------------- Notes: 1. Substituted Vide Notification No. 13/2023, dated 14-03-2023 , before it was read as, Ariyalur, 2. Substituted Vide Notification No. 13/2023, dated 14-03-2023 , before it was read as, Kanniyakumari,