Notification No. 102/2019 [F. No 285/36/2019-IT (Inv.V) CBDT]/SO 4344(E)

What it does

The Central Government, under 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, and in consultation with the Chief Justice of the High Court of Himachal Pradesh at Shimla, designates the Civil Judge-cum-Judicial Magistrate First Class (3), Shimla and the Civil Judge-cum-Judicial Magistrate First Class (2), Hamirpur as Special Courts within their respective jurisdictions.

Who it reaches

Persons prosecuted under the Income-tax Act, 1961 or the Black Money Act, 2015 in Himachal Pradesh
The Investigation Division of the Central Board of Direct Taxes for that State
Counsel appearing in such prosecutions

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.84	no counterpart recorded
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.

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 4th December, 2019
S.O. 4344(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 High Court of Himachal Pradesh, Shimla hereby designates the Civil Judge-cum-JMIC (3), Shimla and Civil Judge-cum-JMIC(2), Hamirpur as Special Courts 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.

[Notification No. 102/2019 / F. No 285/36/2019-IT (Inv.V) CBDT]

Dr. ZAKIR THOMAS, Commissioner of Income Tax (OSD) (INV.), CBDT

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.

From when

Not stated in the extract.

What to watch

The extract gives no commencement date beyond the date of the notification itself.
The designation covers both section 280A of the Income-tax Act and section 84 of the Black Money Act, unlike some designations made for the Black Money Act alone.
Each court is a Special Court only within its own territorial jurisdiction, so the choice between Shimla and Hamirpur turns on where the offence lies.

Where you meet it

In a prosecution complaint filed in Himachal Pradesh under the Income-tax Act or the Black Money Act, which must be instituted before the designated Special Court.

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.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E) — Ministry of Finance 10 December 2024
Notification No. 42/2023 [F. No. 285/08/2023-IT(Inv.V)/CBDT] / SO 2661(E) — Ministry of Finance 15 June 2023
Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E) — Ministry of Finance 26 December 2022
Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(E) — दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी 11 November 2022
Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 August 2022
Notification No. 68 /2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] / SO 2887(E) — Ministry of Finance 24 June 2022

← Notification No. Notification No. 103/2019 [F. No. 370149/159/2019-TPL]/SO 4455(E) · Notification No. 101/2019 [F.No.370142/25/2019-TPL]/GSR 885(E) →

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.

What this is