Ministry : Ministry of Finance (Department of Revenue)
Part II-Section 3-Sub-Section (ii)
Subject : Extra Ordinary
Overview [Gazette of India: Extraordinary, Part II]
The Gazette of India Extraordinary, published by the Ministry of Finance (Department of Revenue), notifies the designation of Special Courts in Tamil Nadu under the Black Money Act and Income-tax Act for cases involving undisclosed foreign income and assets.
Key Points
- Designates Additional Chief Metropolitan Magistrate (Chennai) and Additional Chief Judicial Magistrate (Madurai, Coimbatore, Puducherry) as Special Courts.
- Covers specific districts in Tamil Nadu (Ariyalur, Chennai, Cuddalore, Kanchipuram, Madurai, Coimbatore, Puducherry, etc.) for offenses under Section 280A of the Income-tax Act, 1961 and Section 84 of the Black Money Act, 2015.
- Supersede the earlier notification (S.O.1911(E) dated 21.04.2022) with effect from 10 December 2024.
- Signed by Anurag Sharma, Commissioner (OSD), Central Board of Direct Taxes.
Summary [Gazette of India: Extraordinary, Part II]
This notification designates select metropolitan and judicial magistrates in Tamil Nadu and Puducherry as Special Courts to expedite cases under the Black Money Act and Income-tax Act concerning undisclosed foreign income and assets. The move centralizes jurisdiction in designated courts, replacing an earlier 2022 notification, and aims to strengthen enforcement against black money and tax evasion in the specified districts.
