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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
number
Court
Area
(1)
(2)
(3)
1.
Court
of
I
Additional
Chief
Metropolitan Magistrate E.O. (I),
Chennai
and
the
Court
of
II
Additional
Chief
Metropolitan
Magistrate E.O. (II), Chennai
Districts of Ariyalur, Chennai, Chengalpattu, Cuddalore,
Kancheepuram, Kallakuruchi, Mayiladuthurai, Nagapattinam,
Perambalur, Ranipet, Tiruvallur, Tiruvarur, Tiruvannamalai,
Tirupathur, Vellore and Villupuram.
[भाग II—खण् ड 3(ii)]
भारत का रािपत्र : असाधारण
3
2.
Court of Additional Chief Judicial
Magistrate, Madurai
Districts
of
Dindigul,
Kanniyakumari,
Karur,
Madurai,
Pudukkottai, Ramanathapuram, Sivagangai, Thanjavur, Theni,
Tirunelveli,
Thoothukudi,
Tiruchirapalli,
Tenkasi
and
Virudhunagar.
3.
Court of Chief Judicial Magistrate,
Coimbatore
Districts of Coimbatore, Dharmapuri, Erode, Krishnagiri,
Namakkal, Nilgiris, Salem and Tiruppur.
4.
Court of Chief Judicial Magistrate,
Puducherry
Districts of Karaikal and Puducherry.
[Notification No.126 /2024/F. No. 285/26/2021-IT(Inv.V)CBDT]
ANURAG SHARMA, Commissioner (OSD) (INV.), Central Board of Direct Taxes
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