MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION New Delhi, the 12th February, 2020
S.O. 664(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Incometax 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 Jammu and Kashmir, hereby designates the Courts of the Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir as Special Courts for the purposes of the said sections within their respective territorial jurisdictions.
[F. No. 285/41/2019-IT (Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT