Notification No. 126 /2024 Dated: 10th December, 2024 under section 280A of the Income Tax Act, 1961 for designation of Courts in Tamil Nadu for the purpose of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Ministry of Finance, through Notification No. 126/2024 dated December 10, 2024, designates special courts in Tamil Nadu under 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. This notification supersedes earlier notifications, including S.O. 1911(E) dated April 21, 2022, and its amendment on March 14, 2023. The designated courts include the Court of I and II Additional Chief Metropolitan Magistrate E.O. in Chennai for northern and central Tamil Nadu districts, the Court of Additional Chief Judicial Magistrate in Madurai for southern districts, the Court of Chief Judicial Magistrate in Coimbatore for western districts, and the Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 126/2024-Income Tax | Dated: 10th December, 2024
S.O. 5327(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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O.1911(E), dated the 21st April, 2022 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 21st April, 2022 (as amended vide notification number S.O.1223(E), dated the 14th March, 2023), except as respects things done or omitted to be done before such supersession, the Central Government, in consultation with the Chief Justice of the High Court of Madras, hereby designates the following courts mentioned in column (2) of the Table below in the State of Tamil Nadu, 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 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), namely:––
TABLE
| Serial number |
Court | Area |
| (1) | (2) | (3) |
| 1. | Court of I Additional Chief Metropolitan Magistrate E.O. (I), Chennai and the Court of II Additional Chief Metropolitan Magistrate E.O. (II), Chennai | Districts of Ariyalur, Chennai, Chengalpattu, Cuddalore, Kancheepuram, Kallakuruchi, Mayiladuthurai, Nagapattinam, Perambalur, Ranipet, Tiruvallur, Tiruvarur, Tiruvannamalai, Tirupathur, Vellore and Villupuram. |
| 2. | Court of Additional Chief Judicial Magistrate, Madurai | Districts of Dindigul, Kanniyakumari, Karur, Madurai, Pudukkottai, Ramanathapuram, Sivagangai, Thanjavur, Theni, Tirunelveli, Thoothukudi, Tiruchirapalli, Tenkasi and Virudhunagar. |
| 3. | Court of Chief Judicial Magistrate, Coimbatore | Districts of Coimbatore, Dharmapuri, Erode, Krishnagiri, Namakkal, Nilgiris, Salem and Tiruppur. |
| 4. | Court of Chief Judicial Magistrate, Puducherry | Districts of Karaikal and Puducherry. |
[Notification No.126 /2024/F. No. 285/26/2021-IT(Inv.V)CBDT]
ANURAG SHARMA, Commissioner (OSD) (INV.), Central Board of Direct Taxes
