Laws and sections by number or title, due dates, pages, and updates.
The Central Government designates specific courts in the State of Himachal Pradesh as Special Courts. The designation applies to the purposes of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money Act, 2015. The Government acts in consultation with the Chief Justice of the High Court of Himachal Pradesh, Shimla. The Court of Judicial Magistrate 1st Class, Court No. 1, Dharamshala covers Una, Chamba, Kangra. The Court of Judicial Magistrate 1st Class, Court No. 1, Rampur covers Kullu, Mandi, Solan, Kinnaur. The Court of Judicial Magistrate 1st Class, Court No. 1, Nahan covers Bilaspur and Sirmaur.
Key dates
Law this touches
Who is affected
Ask about this notification
दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (INVESTIGATION DIVISION-V) NOTIFICATION New Delhi, the 11th November, 2022
S.O. 5248(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with 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 Himachal Pradesh, Shimla, hereby designates the Courts in the State of Himachal Pradesh as mentioned in column (2) of the Table below, as Special Courts for the areas within their territorial jurisdiction as specified in column (3) of the said Table for the purposes 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, namely:-
TABLE
| Serial Number | Court | Area |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Court of Judicial Magistrate 1st Class, Court No. 1, Dharamshala. | Una, Chamba, Kangra |
| 2 | Court of Judicial Magistrate 1st Class, Court No. 1, Rampur. | Kullu, Mandi, Solan, Kinnaur |
| 3 | Court of Judicial Magistrate 1st Class, Court No. 1, Nahan. | Bilaspur and Sirmaur |
[F. No.285/36/2019-IT(Inv.V) CBDT/Notification No. 120/2022 dated 11/11/2022] 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.
