U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Patna designates Special Court in the Patna. - 40/2022 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (INVESTIGATION DIVISION-V) NOTIFICATION NO. 40/2022 New Delhi, the 21st April, 2022 S.O. 1910(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 Judicature at Patna, hereby designates the Special Court of Economic Offences at Patna, as Special Court for the purposes 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 its respective territorial jurisdiction. [F. No. 285/04/2021-IT (Inv.V)/CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)