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 - Seeks to amend Notification No. 41/2022 dated 21-04-2022.

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..... (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION NO. 13/2023 New Delhi, the 14th March, 2023 S.O. 1223(E) . In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Cent .....

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..... lished in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 1911(E), dated the 21st April, 2022 . Explanatory Note: Through this notification, the principal notification is being amended to clarify the territorial jurisdiction of the Special Courts designated in the principal notification and by giving retrospective effect to the present n .....

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