CBDT designates Special Court in Kerala under Black Money Act

Vide Notification No. 34/2022-Income Tax, Dated: 19.04.2022 CBDT designates Court in the State of Kerala 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.

Notification No. 34/2022-Income Tax | Dated: 19th April, 2022

S.O. 1892(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 Kerala, hereby designates the following Court in the State of Kerala, 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 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

[Notification No. 34/2022 /F. No. 285/30/2020-IT(Inv.V)/CBDT]

DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)