CBDT designates Courts of Chief Judicial Magistrates (CJM) of the Union Territory of Jammu and Kashmir (UT of J&K) as Special Courts 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 their respective territorial jurisdictions vide Notification No. 09/2020-Income Tax dated 12.02.2020.
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 09/2020-Income Tax
New Delhi, the 12th February, 2020
S.O. 664(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 Jammu and Kashmir, hereby designates the Courts of the Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir as Special Courts for the purposes of the said sections within their respective territorial jurisdictions.
[F. No. 285/41/2019-IT (Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
