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Date: 10-Dec-2024 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 280A of the Income Tax Act, 1961 for designation of Courts in Tamil Nadu for the purpose of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Ministry of Finance (Department of Revenue), Government of India, designates specific courts in Tamil Nadu as Special Courts for handling cases related to the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
  • It supersedes previous notifications (S.O. 1911(E) dated 21st April 2022, as amended by S.O. 1223(E) dated 14th March 2023), except for actions taken before the supersession.

Key Changes

  • The notification designates four sets of courts in Tamil Nadu as Special Courts. These courts will now handle cases related to undisclosed foreign income and assets under the specified Acts.
  • The specific courts are listed by serial number, court name, and the districts they will cover. This information is detailed in the table within the gazette.
  • This notification supersedes previous notifications with the same purpose, issued on April 21, 2022, and amended on March 14, 2023.

Impact Analysis

Impact on Judiciary

  • Potential need for additional staffing or infrastructure in the designated courts.

Impact on Taxpayers

  • Potentially faster resolution of cases if the designated courts are more efficient in handling this type of litigation.

Impact on Tax Authorities

  • Potential for increased tax revenue collection due to more effective enforcement.

Suggested Action Items

  • The designated courts should establish efficient procedures for handling cases under the specified Acts.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the notification. Central Board of Direct Taxes (CBDT): The agency responsible for implementing the notification. Income-tax Act, 1961 (43 of 1961): One of the Acts under which the designated courts will have jurisdiction. Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015): The other Act under which the designated courts will have jurisdiction. High Court of Madras: The High Court consulted in the designation of the Special Courts. Various Courts in Tamil Nadu: The specific courts designated as Special Courts, listed in the table within the notification.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10122024-259311 CG-DxLx-xEG-I1D0H1x2x2x0 24-259311 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.ं 4931] नई दिल्ली, मगं लिार, दिसम्ब र 10, 2024/ अग्रहायण 19, 1946 No. 4931] NEW DELHI, TUESDAY, DECEMBER 10, 2024/ AGRAHAYANA 19, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अधिसचू ना नई दिल् ली, 10 दिसम् बर, 2024 का.आ. 5327(अ).—केन्द्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की उपधारा (1) और काला धन (अप्रकटित जििेिी आय और आजस्ट्तयां) और कर अजधरोपण अजधजनयम, 2015 (2015 का 22) की धारा 84 द्वारा प्रित्त िजियों का प्रयोग करत े हुए और भारत के रािपत्र, असाधारण, भाग-।।, खंड-3, उप-खडं (ii) म ें तारीख 21 अप्रलै , 2022 को प्रकाजित भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग), केन्द्रीय प्रत्यक्ष कर बोड ड स.ं का.आ. 1911(अ) तारीख 21 अप्रलै , 2022 की अजधसूचना के अजधक्रमण में (अजधसूचना संख् या का.आ. 1223(अ), तारीख 14 माच,ड 2023 द्वारा यथासंिोजधत), जसिाय उन कायों के िो ऐसे अजधक्रमण के पहले दकए गए या दकए िाने स े लोप दकय े गए थ,े मरास उच् च न्द्यायालय के मुख्य न्द्यायमूर्तड के परामिड से, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की उप-धारा (1) और काला धन (अप्रकटित जििेिी आय और आजस्ट्तयां) और कर अजधरोपण अजधजनयम, 2015 (2015 का 22) की धारा 84 के प्रयोिनाथ,ड नीचे सारणी के स्ट्तम्भ (3) में उजल्लजखत क्षेत्रों के जलए उि सारणी के स्ट्तम्भ (2) में उजल्लजखत जनम् नजलजखत न्द्यायालयों को तजमलनाड ़ु राज्य में जििेष न्द्यायालयों के रूप में अजभजहत करती ह,ै अथाडत:- 7991 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] सारणी क्रम.स.ं न्द्यायालय क्षत्रे (1) (2) (3) 1. I अपर मुख्य मैरोपोजलिन मजिस्ट् रेि ई.ओ. (I), अटरयालरू , चन्ने ई, चगें लपट्िू, कडलूर, कांचीपुरम, चेन्द् नई का न्द् यायालय और II अपर मुख्य कल्लाकुरुजच, मजयलािथु ुराई, नागपटिनम, पेरम्बलरु , मैरोपोजलिन मजिस्ट् रेि ई.ओ. (II), चेन्द् नई का रानीपेि, जतरुिल्लरू , जतरुिरुर, जतरुिन्नामलाई, जतरुपथरु , न्द् यायालय िेल्लोर और जिल्लुपरु म जिले। 2. अपर मुख्य न्द्याजयक मजिस्ट्रेि, मिरु ई का डडंडीगलु , कन्द्याकुमारी, करूर, मिरु ै, पिु क्कु ोिई, न्द्यायालय रामनाथपुरम, जििगगं ई, तिं ािुर, थेनी, जतरुनेलिले ी, थूथुकुडी, जतरुजचरापल्ली, तने कासी और जिरुधुनगर जिले। 3. मुख्य न्द्याजयक मजिस्ट्रेि, कोयम् बिूर का न्द्यायालय कोयम्बिूर, धमडपुरी, इरोड, कृष्णजगरी, नमक्कल, नीलजगरी, सेलम और जतरुपरु जिले। 4. मुख्य न्द्याजयक मजिस्ट्रेि, पुिचु रे ी का न्द्यायालय कराईकल और पडु ुचेरी जिले। [अजधसूचना स.ं 126/2024/फा. स.ं 285/26/2021-आईिी (अन्द्िे.V), सीबीडीिी] अनुराग िमा,ड आयक्ु त (ओएसडी) (अन्द्ि.े ), केंरीय प्रत् यक्ष कर बोडड MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 10th December, 2024 S.O. 5327(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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes number S.O.1911(E), dated the 21st April, 2022 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 21st April, 2022 (as amended vide notification number S.O.1223(E), dated the 14th March, 2023), except as respects things done or omitted to be done before such supersession, the Central Government, in consultation with the Chief Justice of the High Court of Madras, hereby designates the following courts mentioned in column (2) of the Table below in the State of Tamil Nadu, as Special Courts for the areas mentioned in column (3) of the said Table, for the purposes of 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), namely:–– TABLE Serial Court Area number (1) (2) (3) 1. Court of I Additional Chief Districts of Ariyalur, Chennai, Chengalpattu, Cuddalore, Metropolitan Magistrate E.O. (I), Kancheepuram, Kallakuruchi, Mayiladuthurai, Nagapattinam, Chennai and the Court of II Perambalur, Ranipet, Tiruvallur, Tiruvarur, Tiruvannamalai, Additional Chief Metropolitan Tirupathur, Vellore and Villupuram. Magistrate E.O. (II), Chennai[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 2. Court of Additional Chief Judicial Districts of Dindigul, Kanniyakumari, Karur, Madurai, Magistrate, Madurai Pudukkottai, Ramanathapuram, Sivagangai, Thanjavur, Theni, Tirunelveli, Thoothukudi, Tiruchirapalli, Tenkasi and Virudhunagar. 3. Court of Chief Judicial Magistrate, Districts of Coimbatore, Dharmapuri, Erode, Krishnagiri, Coimbatore Namakkal, Nilgiris, Salem and Tiruppur. 4. Court of Chief Judicial Magistrate, Districts of Karaikal and Puducherry. Puducherry [Notification No.126 /2024/F. No. 285/26/2021-IT(Inv.V)CBDT] ANURAG SHARMA, Commissioner (OSD) (INV.), Central Board of Direct Taxes 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.

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