CBDT issued a Notification No. 42/2023-Income Tax Dated 15th June, 2023, designating Special Courts for Economic Offences in the state of Jharkhand. The notification identifies the specific courts and areas assigned for handling cases related to income tax and undisclosed foreign income and assets.
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 42/2023-Income Tax | Dated 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, asmentioned 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 Seraikella-Kharsawan. |
| 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)/CBDT Notification No. 42/2023 dated 15/06/2023]
DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.), CBDT
