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The Central Government designates the Court of the Additional Chief Judicial Magistrate, West Tripura as the Special Court for the State of Tripura. The Central Government acts in consultation with the Chief Justice of the High Court of Tripura. This designation applies 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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2 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. 1843(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 High Court of Tripura, hereby designates the Court of the Additional Chief Judicial Magistrate, West Tripura as the Special Court for the State of Tripura for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. [Notification No. 61/2021/F. No. 285/04/2019-IT(Inv.V) CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
