Notification u/s 280A of the Income Tax Act, 1961 for designation of Courts in Tamil Nadu for the purpose of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-10122024-259311 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4931] NEW DELHI, TUESDAY, DECEMBER 10, 2024/ AGRAHAYANA 19, 1946 7991 GI/2024 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 10th December, 2024 S.O. 5327(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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O.1911(E), dated the 21st April, 2022 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 21st April, 2022 (as amended vide notification number S.O.1223(E), dated the 14th March, 2023), except as respects things done or omitted to be done before such supersession, the Central Government, in consultation with the Chief Justice of the High Court of Madras, hereby designates the following courts mentioned in column (2) of the Table below in the State of Tamil Nadu, as Special Courts for the areas mentioned in column (3) of the said Table, for the purposes of 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), namely:— TABLE +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | Serial | Court | Area | | number | | | +============+=============================================================+===================================================================================================================================================================================+ | (1) | (2) | (3) | +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 1. | Court of I Additional Chief | Districts of Ariyalur, Chennai, Chengalpattu, Cuddalore, | | | Metropolitan Magistrate E.O. (I), | Kancheepuram, Kallakuruchi, Mayiladuthurai, Nagapattinam, | | | Chennai and the Court of II | Perambalur, Ranipet, Tiruvallur, Tiruvarur, Tiruvannamalai, | | | Additional Chief Metropolitan | Tirupathur, Vellore and Villupuram. | | | Magistrate E.O. (II), Chennai | | +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 2. | Court of Additional Chief Judicial | Districts of Dindigul, Kanniyakumari, Karur, Madurai, | | | Magistrate, Madurai | Pudukkottai, Ramanathapuram, Sivagangai, Thanjavur, Theni, | | | | Tirunelveli, Thoothukudi, Tiruchirapalli, Tenkasi and | | | | Virudhunagar. | +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 3. | Court of Chief Judicial Magistrate, | Districts of Coimbatore, Dharmapuri, Erode, Krishnagiri, | | | Coimbatore | Namakkal, Nilgiris, Salem and Tiruppur. | +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 4. | Court of Chief Judicial Magistrate, | Districts of Karaikal and Puducherry. | | | Puducherry | | +------------+-------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ [Notification No.126 /2024/F. No. 285/26/2021-IT(Inv.V)CBDT] ANURAG SHARMA, Commissioner (OSD) (INV.), Central Board of Direct Taxes Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.