**Policy Summary:**
This notification, No. 09/2020 S.O. 664(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), Investigation Division, designates the Courts of the Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir as Special Courts. This designation, made in consultation with the Chief Justice of the High Court of Jammu and Kashmir, is enacted under the powers conferred by subsection (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). These Special Courts will have jurisdiction within their respective territorial areas for the purposes of the aforementioned sections. The notification is dated February 12, 2020, and bears F. No. 285412019/IT Inv.V, as per Deepak Tiwari, Commissioner of Income Tax (OSD INV.), CBDT.
Key Entities Referenced
Income-tax Act, 1961: A law pertaining to income tax in India, referenced as '43 of 1961'.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: A law pertaining to black money, undisclosed foreign income and assets and imposition of tax, referenced as '22 of 2015'.
Central Board of Direct Taxes: A government body under the Ministry of Finance, Department of Revenue.
Ministry of Finance: A ministry of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Chief Justice of the High Court of Jammu and Kashmir: The Chief Justice of the High Court of the Union Territory of Jammu and Kashmir.
Union Territory of Jammu and Kashmir: A Union Territory in India.
Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir: The courts of the Chief Judicial Magistrates within the Union Territory of Jammu and Kashmir.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअI.D-1Ex4x0x2 2020-216149
CG-DL-E-14022020-216149
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण् ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
सं. 605] नई दिल्ली, बुधिार, फरिरी 12, 2020/माघ 23, 1941 23, 1941
No. 605] NEW DELHI, WEDNESDAY, FEBRUARY 12, 2020/MAGHA 23, 1941
जित्त मंत्रालय
रािस्ट्ि जिभाग
(केंद्रीय प्रत्यक्ष कर बोडड)
(अन् िेषण प्रभाग-V)
अजधसूचना
नई दिल् ली, 12 फरिरी, 2020
सं. 09/2020
का.आ. 664(अ).— केन् द्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की उपधारा(1)
और काला धन (अप्रकटित जििेिी आय आजस्ट्त) और कर अजधरोपण अजधजनयम 2015 (2015 का 22) की धारा 84 द्वारा प्रित् त
िजियों का प्रयोग करते हुए, िम्मू-कश्मीर के उच्च न्यायालय के मुख्य न्यायाधीि के परामिड से िम्मू-कश्मीर संघ राज्यक्षेत्र के
मुख्य न्याजयक मजिस्ट्रेि के न्यायालयों को उनकी संबंजधत क्षेत्र-अजधकाटरता के भीतर उि धाराओं के प्रयोिन हते ु जििेष
न्यायालय के रूप में अजभजहत करती ह।ै
[अजधसूचना सं.09/2020/ फा. सं. 285/41/2019-आईिी (अन् िे. V) सीबीडीिी]
िीपक जतिारी, आयकर आयुक् त(ओएसडी)(अन् िे.), सीबीडीिी
856 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 12th February, 2020
No. 09/2020
S.O. 664(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 Jammu and Kashmir, hereby designates the Courts of the Chief Judicial Magistrates of the Union
Territory of Jammu and Kashmir as Special Courts for the purposes of the said sections within their respective
territorial jurisdictions.
[F. No. 285/41/2019-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.