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The Central Government designates the Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court. This court handles matters for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh. The Central Government acts in consultation with the Chief Justice of the Gauhati High Court. The authority issues this designation for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
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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 11th May, 2021
S.O. 1842 (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 the Gauhati High Court, hereby designates the Court of Munsiff No. 3-cum-Judicial Magistrate, First Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. [Notification No. 60/2021/F. No. 285/09/2018-IT(Inv.V) CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
