Special courts u/s 280A of IT Act and section 84 of the Black Money Act - Designates the Courts in the State of Jharkhand accordingly - 42/2023 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION NO. 42/2023 New Delhi, the 15th June, 2023 S.O. 2661(E). In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with 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 Jharkhand, hereby designates the following Courts in the State of Jharkhand, as mentioned in column (2) of the Table below, 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 and 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. Special Court (Economic Offences), Ranchi Ranchi, Lohardaga, Gumla, Simdega, Khunti, Palamau, Latehar, andGarhwa. 2. Special Court (Economic Offences), Jamshedpur East Singhbhum, West Singhbhum, and SeraikellaKharsawan. 3. Special Court (Economic Offences), Dhanbad Dhanbad, Bokaro, Giridih, Hazaribagh, Ramgarh, Koderma, Chatra, Dumka, Deoghar, Godda, Pakur, Jamtara, and Sahebganj. [F. No. 285/08/2023-IT(Inv.V] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT