Vide Notification No. 40/2022-Income Tax, Dated: 21.04.2022 CBDT designates Court in the State of Patna as the Special Court for the purposes of section 280A(1) of Income-tax Act, 1961 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
New Delhi, the 21st April, 2022
Notification No. 40/2022-Income Tax
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.
[Notification No. 40/2022/F. No. 285/04/2021-IT (Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)
