MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION No. 13/2020-Income Tax
New Delhi, the 26th February, 2020
S.O. 862(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 Punjab and Haryana High Court, hereby designates the Court of Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court 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 within their respective Jurisdiction in the States of Punjab and Haryana and in the Union Territory of Chandigarh.
[F. No. 285/33/2019-IT (Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
