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The Central Board of Direct Taxes amends the territorial jurisdiction descriptions for Special Courts at serial numbers 1 and 2. The notification changes Ariyalur to Districts of Ariyalur and Kanniyakumari to Districts of Kanniyakumari in the table of the principal notification. The notification takes effect retrospectively from the 21st day of April, 2022. No person suffers any adverse effect from the retrospective application.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 14th March, 2023
S.O. 1223(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby amends the notification of the Government of India, Ministry of Finance (Department of Revenue), Central Board of Direct Taxes notification 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, namely:- In the said notification, in the TABLE,- -
Note: Principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 1911(E), dated the 21st April, 2022. Explanatory Note: Through this notification, the principal notification is being amended to clarify the territorial jurisdiction of the Special Courts designated in the principal notification and by giving retrospective effect to the present notification, no person shall be adversely affected in any manner.
