## Policy Analysis Report: Designation of Special Courts under the Income-tax Act, 1961 and the Black Money Act, 2015
**1. Executive Summary:**
This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), regarding the designation of specific courts in Gujarat as Special Courts for cases under Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, and under the Income-tax Act, 1961. The notification aims to facilitate the efficient adjudication of cases related to undisclosed foreign income and assets within specific jurisdictions by assigning them to designated courts. The key finding is that this notification clarifies the jurisdictional authority for handling these cases, potentially streamlining legal proceedings.
**2. Introduction:**
The purpose of this report is to provide an informative analysis of the notification S.O. 3135(E), dated August 4, 2021, pertaining to the designation of Special Courts under the Income-tax Act, 1961, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, based solely on the information provided in the given text.
**3. Policy Overview:**
* This notification does not explicitly amend a previous policy, but it operationalizes existing legislation.
* **Core Objective(s):** The core objective, inferred from the text, is to designate specific courts with the jurisdiction to handle cases related to Section 84 of the Black Money Act, 2015, and under the Income-tax Act, 1961 within defined geographical areas in Gujarat. This facilitates the efficient and streamlined prosecution of offenses related to undisclosed foreign income and assets.
**4. Background and Rationale:**
This is a new policy implementation related to existing laws. The likely problem being addressed is the need for a clear and efficient legal framework for handling cases related to undisclosed foreign income and assets. By designating specific courts, the government aims to improve the effectiveness and speed of legal proceedings related to these offenses, ensuring proper enforcement of the Black Money Act, 2015, and the Income-tax Act, 1961.
**5. Key Provisions / Changes:**
This is a new policy implementation. The notification designates the Additional Civil Judge and Judicial Magistrate First Class in various districts and cities in Gujarat as Special Courts for the purpose of Section 84 of the Black Money Act, 2015. The key provision is the establishment of a jurisdictional mapping, assigning specific courts to specific geographical areas within Gujarat (Ahmedabad Rural, Ahmedabad City, Gandhinagar District, and numerous other districts as outlined in the provided table). The notification lists 35 courts with their specified areas. This is not an amendment to an existing rule, but rather an initial implementation step.
**6. Target Audience and Stakeholders:**
The target audience includes individuals and entities potentially involved in cases related to undisclosed foreign income and assets within the specified districts of Gujarat. Key stakeholders include:
* The designated courts and judicial personnel.
* The Income Tax Department and other investigative agencies.
* Legal professionals practicing in the designated areas.
* Individuals and entities under investigation for offenses related to the Black Money Act, 2015, and the Income-tax Act, 1961, within the Gujarat region.
**7. Implementation Aspects (Inferred):**
* **Responsible agency/bodies:** The Central Board of Direct Taxes (CBDT), specifically the Investigation Division, is responsible for the implementation and notification of this policy. The Chief Justice of the High Court of Gujarat was consulted in the designation process.
* **Timelines or procedures:** No specific timelines or procedures are outlined in this notification. The notification serves to immediately designate the listed courts.
* The actual legal procedure for these cases will be governed by the Black Money Act, 2015, the Income-tax Act, 1961, and the general criminal procedure in India.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of this policy are:
* **Streamlined Legal Process:** Clear jurisdictional designation reduces ambiguity and prevents potential delays.
* **Improved Efficiency:** Dedicated Special Courts expedite the resolution of cases related to undisclosed foreign income and assets.
* **Enhanced Enforcement:** Strengthens the enforcement of the Black Money Act, 2015, and the Income-tax Act, 1961, in Gujarat.
* **Increased Accountability:** By designating these special courts, the government increases accountability and ensures the offenses will be processed in a timely manner.
**9. Conclusion:**
The notification designating Special Courts for cases under Section 84 of the Black Money Act, 2015, and the Income-tax Act, 1961, in Gujarat is a crucial step towards strengthening the legal framework for combating tax evasion and illicit financial flows. By clearly assigning jurisdictional authority to specific courts, the notification aims to improve the efficiency and effectiveness of legal proceedings, ultimately contributing to a more transparent and accountable financial system. The notification's significance lies in its operationalization of existing legislation and its potential to streamline the adjudication of complex cases related to undisclosed foreign income and assets.
Key Entities Referenced
Porbandar District: A district in Gujarat, India.
Income-tax Act, 1961: A law of India, specifically section 280A subsection 1 is mentioned.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: A law of India, specifically section 84 is mentioned.
Central Government: The government of India.
Chief Justice of the High Court of Gujarat: A judicial officer consulted by the Central Government in designating special courts.
Ahmedabad Rural: A district in Gujarat, India.
Ahmedabad City: A city in Gujarat, India.
Gandhinagar District: A district in Gujarat, India.
Mehsana District: A district in Gujarat, India.
Bhavnagar District: A district in Gujarat, India.
Botad District: A district in Gujarat, India.
Surendranagar District: A district in Gujarat, India.
Banaskantha District: A district in Gujarat, India.
Sabarkantha District: A district in Gujarat, India.
Arvalli District: A district in Gujarat, India.
Patan District: A district in Gujarat, India.
Vadodara District: A district in Gujarat, India.
Anand District: A district in Gujarat, India.
Kheda District: A district in Gujarat, India.
Bharuch District: A district in Gujarat, India.
Dahod District: A district in Gujarat, India.
Narmada District: A district in Gujarat, India.
Mahisagar District: A district in Gujarat, India.
Chhotaudepur District: A district in Gujarat, India.
Panchmahals District: A district in Gujarat, India.
Rajkot District: A district in Gujarat, India.
Gandhidham District Kachchh: A district in Gujarat, India.
Kachchh District: A district in Gujarat, India.
Morbi District: A district in Gujarat, India.
Junagadh District: A district in Gujarat, India.
Gir Somnath District: A district in Gujarat, India.
Amreli District: A district in Gujarat, India.
Jamnagar District: A district in Gujarat, India.
Devbhumi Dwaraka District: A district in Gujarat, India.
Surat District: A district in Gujarat, India.
Navsari District: A district in Gujarat, India.
Valsad District: A district in Gujarat, India.
Tapi: A district in Gujarat, India.
Ministry of Finance: A ministry of the Government of India.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Direct Taxes: A board under the Department of Revenue, Ministry of Finance, Government of India.
Investigation Division: A division of the Central Board of Direct Taxes.
DEEPAK TIWARI: Commissioner of Income Tax, OSD INV., CBDT
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-04082021-228750
xxxGIDHxxx
CG-DL-E-04082021-228750
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2909] नई ददल्ली, बुधिार, अगस्ट्त 4, 2021/श्रािण 13, 1943
No. 2909] NEW DELHI, WEDNESDAY, AUGUST 4, 2021/SHRAVANA 13, 1943
जित्त मंत्रालय
(राजस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
(अन्िषे ण प्रभाग-V)
अजधसचू ना
नई ददल्ली, 4 अगस्ट्त, 2021
का.आ. 3135(अ).—केंद्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की
उपधारा (1) और काला धन (अप्रकटित जिदेिी आय और आजस्ट्त) और कर अजधरोपण अजधजनयम, 2015 (2015 का 22)
की धारा 84 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, गुजरात उच्च न्यायालय के मुख्य न्यायमूर्तत के परामि ड से काला धन
(अप्रकटित जिदेिी आय और आजस्ट्त) और कर अजधरोपण अजधजनयम, 2015 की धारा 84 के प्रयोजनाथ ड उि सारणी के
स्ट्तम्भ (3) म ें जिजनर्ददष्ट क्षेत्र के जलए जििेष न्यायालय के रूप म ें सारणी के स्ट्तम्भ (2) में जनम्नजलजखत न्यायालय को
नामजनर्ददष्ट करती ह,ै अथाडत ्:-
सारणी
क्रम सख्ं या न्यायालय क्षत्रे
(1) (2) (3)
1. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, अहमदाबाद अहमदाबाद (ग्रामीण)
(ग्रामीण)
2. महानगर मजजस्ट्रेि, अहमदाबाद अहमदाबाद नगर
4312 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, गााँधीनगर गााँधीनगर जजला
4. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, मेहसाना मेहसाना जजला
5. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, भािनगर भािनगर जजला
6. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, बोिाड बोिाड जजला
7. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, सुरेन्द्रनगर सुरेन्द्रनगर जजला
8. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, पालानपुर बनासकांठा जजला
9. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, जहम्मतनगर साबरकांठा जजला
10. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, मोडासा अरािली जजला
11. अपर जसजिल न्यायाधीि और .न्याजयक मजजस्ट्रेि प्रथम श्रणे ी, पािान पािान जजला
12. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, िडोदरा िडोदरा जजला
13. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, आनन्द आनन्द जजला
14. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, नाददयाड नाददयाड जजला म ेंखेडा
15. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, भरूच भरूच जजला
16. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, दाहोद दाहोद जजला
17. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, राजपीपला राजपीपला जजला में
नमडदा
18. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, लूनािाडा मजहसागर जजला
19. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, छोिाउदयपुर छोिाउदयपुर जजला
20. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, गोधरा गोधरा जजला म ेंपंचमहल
21. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, राजकोि राजकोि जजला
22. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, गांधीधाम गांधीधाम, जजला कच्छ
23. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, भुज कच्छ जजला (गांधीधाम
के अजतटरि)
24. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, मोरबी मोरबी जजला
25. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, जूनागढ़ जूनागढ़ जजला
26. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, िेरािल जगर सोमनाथ जजला में
िेरािल
27. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, अमरेली अमरेली जजला
28. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, जामनगर जामनगर जजला
29. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, पोरबन्दर पोरबन्दर जजला
30. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, खामभालीया देिभूजम द्वारका जजला म ें
खामभालीया[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
31. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, सूरत सूरत जजला
32. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, निसारी निसारी जजला
33. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, िापी िापी
34. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, िलसाड िलसाड जजला (िापी के
अजतटरि)
35. अपर जसजिल न्यायाधीि और न्याजयक मजजस्ट्रेि प्रथम श्रेणी, व्यारा तापी
[अजधसूचना स.ं 87/2021/फा. सं. 285/10/2019-आईिी (अन्िेषण-V) सीबीडीिी]
दीपक जतिारी, आयकर आयिु (ओएसडी) (अन्िेषण) सीबीडीिी
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 4th August, 2021
S.O. 3135(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 Gujarat, hereby designates the following Court mentioned in column
(2) of the Table below as the Special Court for the area specified in the column (3) of the said Table,
for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and
Imposition of Tax Act, 2015, namely:-
TABLE
Serial
Court Area
Number
(1) (2) (3)
Additional Civil Judge and Judicial Magistrate First
1. Ahmedabad (Rural).
Class, Ahmedabad (Rural)
2. Metropolitan Magistrate, Ahmedabad Ahmedabad City.
Additional Civil Judge and Judicial Magistrate First
3. Gandhinagar District.
Class, Gandhinagar
Additional Civil Judge and Judicial Magistrate First
4. Mehsana District.
Class, Mahesana
Additional Civil Judge and Judicial Magistrate First
5. Bhavnagar District.
Class, Bhavnagar
Additional Civil Judge and Judicial Magistrate First
6. Botad District.
Class, Botad
Additional Civil Judge and Judicial Magistrate First
7. Surendranagar District.
Class, Surendranagar4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
Additional Civil Judge and Judicial Magistrate First
8. Banaskantha District.
Class, Palanpur
Additional Civil Judge and Judicial Magistrate First
9. Sabarkantha District.
Class, Himatnagar
Additional Civil Judge and Judicial Magistrate First
10. Arvalli District.
Class, Modasa
Additional Civil Judge and Judicial Magistrate First
11. Patan District.
Class, Patan
Additional Civil Judge and Judicial Magistrate First
12. Vadodara District.
Class, Vadodara
Additional Civil Judge and Judicial Magistrate First
13. Anand District.
Class, Anand
Additional Civil Judge and Judicial Magistrate First
14. Kheda at Nadiad District.
Class, Nadiad
Additional Civil Judge and Judicial Magistrate First
15. Bharuch District.
Class, Bharuch
Additional Civil Judge and Judicial Magistrate First
16. Dahod District.
Class, Dahod
Additional Civil Judge and Judicial Magistrate First Narmada at Rajpipla
17.
Class, Rajpipla District.
Additional Civil Judge and Judicial Magistrate First
18. Mahisagar District.
Class, Lunavada
Additional Civil Judge and Judicial Magistrate First
19. Chhotaudepur District.
Class, Chhotaudepur
Additional Civil Judge and Judicial Magistrate First Panchmahals at Godhra
20.
Class, Godhra District.
Additional Civil Judge and Judicial Magistrate First
21. Rajkot District.
Class, Rajkot
Additional Civil Judge and Judicial Magistrate First Gandhidham District
22.
Class, Gandhidham Kachchh.
Additional Civil Judge and Judicial Magistrate First Kachchh District (except
23.
Class, Bhuj Gandhidham).
Additional Civil Judge and Judicial Magistrate First
24. Morbi District.
Class, Morbi
Additional Civil Judge and Judicial Magistrate First
25. Junagadh District.
Class, Junagadh
Additional Civil Judge and Judicial Magistrate First Gir Somnath District at
26.
Class, Veraval Veraval.
Additional Civil Judge and Judicial Magistrate First
27. Amreli District.
Class, Amreli
Additional Civil Judge and Judicial Magistrate First
28. Jamnagar District.
Class, Jamnagar
Additional Civil Judge and Judicial Magistrate First
29. Porbandar District.
Class, Porbandar
Additional Civil Judge and Judicial Magistrate First Devbhumi Dwaraka District
30.
Class, Khambhaliya at Khambhaliya.[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 5
Additional Civil judge and Judicial Magistrate First
31. Surat District.
Class, Surat
Additional Civil Judge and Judicial Magistrate First
32. Navsari District.
Class, Navsari
Additional Civil Judge and Judicial Magistrate First
33. Vapi.
Class, Vapi
Additional Civil Judge and Judicial Magistrate First Valsad District (except
34.
Class, Valsad Vapi).
Additional Civil Judge and Judicial Magistrate First
35. Tapi.
Class, Vyara
[Notification No. 87/2021/F. No. 285/10/2019-IT(Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.