Vide Notification No. 43/2022-Income Tax, Dated: 22.04.2022 CBDT designates Court in the State of Andhra Pradesh 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]
New Delhi
Notification No. 43/2022-Income Tax | Dated: 22nd April, 2022
S.O. 1914(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 Andhra Pradesh, hereby designates the following Court in the State of Andhra Pradesh, as mentioned in column (2) of the Table below, as Special Court for the area specified in the 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 Number |
Court | Area |
| (1) | (2) | (3) |
| 1. | Chief Metropolitan Magistrate, Vijayawada | Krishna |
| 2. | Chief Metropolitan Magistrate, Vishakhapatanam | Vishakhapatanam |
| 3. | Chief Judicial Magistrate, Anantapuramu | Anantapuramu |
| 4. | Chief Judicial Magistrate, Chittoor | Chittoor |
| 5. | Chief Judicial Magistrate, Kadapa | Kadapa |
| 6. | Chief Judicial Magistrate, East Godavari | East Godavari |
| 7. | Chief Judicial Magistrate, Guntur | Guntur |
| 8. | Chief Judicial Magistrate, Kurnool | Kurnool |
| 9. | Chief Judicial Magistrate, Nellore | Nellore |
| 10. | Chief Judicial Magistrate, Prakasam | Prakasam |
| 11. | Chief Judicial Magistrate, Srikakulam | Srikakulam |
| 12. | Chief Judicial Magistrate, Vizianagaram | Vizianagaram |
| 13. | Chief Judicial Magistrate, West Godavari | West Godavari |
[Notification No. 43/2022/F. No. 285/44/2021-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV)
