Notification No. 68/2022- Income Tax- Designation of Courts in Uttarakhand 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.
MINISTRY OF FINANCE
(Department OF Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
New Delhi, the 24th June, 2022
Notification No. 68/2022- Income Tax
S.O. 2887(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 Uttarakhand, hereby designates the following Court in the State of Uttarakhand, as mentioned in column (2) of the Table below, as Special Court for the area specified in column (3) of the said Table 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, namely:-
TABLE
|
Serial |
Court | Area |
| (1) | (2) | (3) |
| 1. | Chief Judicial Magistrate, Dehradun | Dehradun, Chamoli, Rudraprayag, Tehri Garhwal and Uttarkashi. |
| 2. | Chief Judicial Magistrate, Haridwar | Haridwar and Pauri Garhwal |
| 3. | Chief Judicial Magistrate, Nainital | Nainital, Almora, Bageshwar, Pithoragarh and Champawat |
| 4. | Chief Judicial Magistrate, Udham Singh Nagar | Udham Singh Nagar |
[Notification No. 68 /2022/ F. No. 285/09/2022-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.)
