CBDT designates Special Court for Goa under Income Tax Act and Black Money Act

The Central Board of Direct Taxes (CBDT) vide its Notification No 123/2021 [S.O. 4444(E)] dated 25th October 2021 designates the Special Courts for the state of Goa for the purposes of section 280A(1) of the Income Tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 25th October, 2021

S.O. 4444(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 Bombay at Goa, hereby designates the court of the Senior Civil Judge and Chief Judicial Magistrate Panaji, Goa as the Special Court for North Goa District and Senior Civil Judge and Chief Judicial Magistrate Margao, Goa as the Special Court for South Goa, for the purposes of sub-section (1) 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 within their respective jurisdiction in the State of Goa.

[F. No. 285/25/2021-IT(Inv.V) CBDT/Notification No. 123/2021 dated 25/10/2021]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT