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U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Manipur designates Special Court in the Manipur - 124/2021 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION NO. 124/2021 New Delhi, the 25th October, 2021 S.O. 4445(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 Manipur, hereby designates the court of Chief Judicial Magistrate, Imphal East as the Special Court for the State of Manipur 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 . [F. No. 285/23/2021-IT(Inv.V)] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
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