Case law › Notifications › 2018 › Notification No. 37/2018 [F. No. 285/09/2018-IT (Inv.V) CBDT] / SO 3942(E)

Notification 8 August 2018

Notification No. 37/2018 [F. No. 285/09/2018-IT (Inv.V) CBDT] / SO 3942(E)

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99

What this is

Notification No. 37/2018 [F. No. 285/09/2018-IT (Inv.V) CBDT] / SO 3942(E) was published on 8 August 2018. Its subject is jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99.

What it does

In exercise of the power under sub-section (1) of section 280A of the Income-tax Act, 1961, the Central Government, in consultation with the Chief Justice of the Gauhati High Court, designates the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the North Eastern Region for the purposes of that sub-section.

Who it reaches

persons prosecuted for offences under the Income-tax Act, 1961 in the North Eastern Region
the prosecution wing filing complaints in that region
the designated court at Guwahati

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.280A	s.495

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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PUBLISHED BY AUTHORITY

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No. 3147] NEW DELHI, WEDNESDAY, AUGUST 8, 2018/SHRAVANA 17, 1940

अिधसूचना
, 8 , 2018
सं.37/2018

का.आ.3942(अ).— , आयकर अिधिनयम, आयकर अिधिनयम, 1961 (1961 का 43) की धारा 280A की उप-धारा (1) द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, केंद्रीय सरकार, गौहाटी उच्च न्यायालय के मुख्य न्यायाधीश के परामर्श से, मुंसिफ न्यायालय संख्या 3 -सह-प्रथम श्रेणी के न्यायिक मजिस्ट्रेट, कामरूप (M), गुवाहाटी को उत्तर पूर्वी क्षेत्र के लिए कहे गए उप-धारा के उद्देश्यों के लिए विशेष न्यायालय के रूप में नािमत करती है।

[फा. सं. 285/09/2018-आईटी(जांच-V) सीबीडीटी]

AH79;H2, सीआईटी(ओएसडी)(जांच), सीबीडीटी

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)

NOTIFICATION

New Delhi, the 8th August, 2018

No. 37/2018

S.O. 3942(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, in consultation with the Chief Justice of the Gauhati High Court hereby designate the Court of Munsiff No. 3 -cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the North Eastern Region for the purposes of the said sub-section.

[F. No. 285/09/2018-IT (Inv.V) CBDT]

Dr. ZAKIR THOMAS, CIT (OSD)(INV), CBDT

4683 GI/2018

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Digitally signed by RAKESH SUKUL
Date: 2018.08.08 22:36:01 +05'30'

From when

8 August 2018, the date of the notification.

What to watch

The notification carries no separate commencement clause; it is dated 8 August 2018.
A single court at Guwahati is designated for the whole North Eastern Region.
Unlike several companion designations, this one is made under section 280A of the Income-tax Act, 1961 alone; section 84 of the Black Money Act, 2015 is not invoked in the text.
It was made in consultation with the Chief Justice of the Gauhati High Court, as section 280A(1) requires.

Where you meet it

When a prosecution complaint under the Income-tax Act, 1961 is filed or tried in the North Eastern Region and the competence of the court to take cognizance is in question.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.