This notification, S.O. 862(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), designates Courts of Chief Judicial Magistrate within each Sessions Division in Punjab and Haryana, and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh, as Special Courts. This designation, made in consultation with the Chief Justice of the Punjab and Haryana High Court, is authorized 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). The Special Courts will have jurisdiction within their respective areas for matters pertaining to these Acts. The notification is identified as F. No. 285332019/IT(Inv.V) and was issued in New Delhi on February 26, 2020, by Deepak Tiwari, Commissioner of Income Tax (OSD)(INV.), CBDT.
Key Entities Referenced
Income-tax Act, 1961: An Indian law pertaining to income tax, referenced in the context of legal powers and special court designation.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: An Indian law concerning undisclosed foreign income and assets, mentioned in relation to special court designation.
Central Board of Direct Taxes: A department under the Ministry of Finance, involved in issuing the notification.
Ministry of Finance: The Indian government ministry under which the Department of Revenue and the Central Board of Direct Taxes fall.
Punjab: A state in India, where the Court of Chief Judicial Magistrate is designated as a Special Court.
Haryana: A state in India, where the Court of Chief Judicial Magistrate is designated as a Special Court.
Chandigarh: A Union Territory in India, where the Court of Chief Judicial Magistrate is designated as a Special Court.
Chief Justice of the Punjab and Haryana High Court: The head of the High Court, consulted in the designation of special courts.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअI.D-E2x7x0x 22020-216442
CG-DL-E-27022020-216442
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 789] नई दिल्ली, बधु िार, फरिरी 26, 2020/फाल्ग नु 7, 1941
No. 789] NEW DELHI, WEDNESDAY, FEBRUARY 26, 2020/PHALGUNA 7, 1941
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
(अन्ि षे ण प्रभाग -V)
अजधसचू ना
नई दिल्ली, 26 फरिरी, 2020
स.ं 13/2020
का.आ. 862(अ).—केन् द्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की
उप-धारा (1) और काला धन (अप्रकटित जििेिी आय आजस्ट्त) और कर अजधरोपण अजधजनयम, 2015 (2015 का 22),
की धारा 84 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, पंिाब एंि हटरयाणा के उच्च न्यायालय के मुख्य न्यायाधीि के
परामि ड से पंिाब एिं हटरयाणा राज्य के प्रत्येक सत्र प्रभाग के मुख्य न्याजयक मजिस्ट्रेि के न्यायालय को और चडं ीगढ़
संघ राज्यक्षेत्र के मुख्य न्याजयक मजिस्ट्रेि के न्यायालय को आयकर अजधजनयम, 1961 की धारा 280क की
उपधारा (1) और काला धन (अप्रकटित जििेिी आय आजस्ट्त) और कर अजधरोपण अजधजनयम, 2015 की धारा 84 के
प्रयोिन हते ु उनकी संबंजधत क्षत्रे -अजधकाटरता के भीतर जििषे न्यायालय के रूप म ें अजभजहत करती ह।ै
[फा. सं. 285/33/2019-आइिी (अन् िे. V) सीबीडीिी]
िीपक जतिारी, आयकर आयिु (ओएसडी) (अन् ि.े), सीबीडीिी
1133 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 26th February, 2020
No. 13/2020
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
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.