This notification, S.O. 4344(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), designates specific courts as Special Courts under the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Effective December 4, 2019, the Civil Judge-cum-JMIC-3, Shimla, and the Civil Judge-cum-JMIC-2, Hamirpur, are designated as Special Courts within their respective jurisdictions. This designation, made in consultation with the Chief Justice of the High Court of Himachal Pradesh, Shimla, is authorized under 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 notification number is 102/2019, and the file number is F. No 285/362/2019-IT(Inv.V) CBDT. The issuing authority is Dr. Zakir Thomas, Commissioner of Income Tax (OSD INV.), CBDT.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Central Board of Direct Taxes: Also known as CBDT, is a government agency in India.
Income-tax Act, 1961: An act of the Parliament of India.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: An act of the Parliament of India.
Chief Justice of High Court of Himachal Pradesh, Shimla: The head of the High Court of Himachal Pradesh, located in Shimla.
Shimla, Himachal Pradesh: A city in Himachal Pradesh, India.
Hamirpur, Himachal Pradesh: A city in Himachal Pradesh, India.
Dr. Zakir Thomas: Commissioner of Income Tax OSD INV., CBDT
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[अिधसूचना सं. 102/2019 / फा. स.ं 285/36/2019-आईटी(अ(cid:28)व े.V) सीबीडीटी]
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6243 GI/2019 (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 4th December, 2019
S.O. 4344(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 High Court of Himachal Pradesh, Shimla hereby designates the Civil Judge-cum-JMIC (3), Shimla
and Civil Judge-cum-JMIC(2), Hamirpur as Special Courts 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.
[Notification No. 102/2019 / F. No 285/36/2019-IT (Inv.V) CBDT]
Dr. ZAKIR THOMAS, 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.