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Case law › Notifications › 2020 › Notification No. 13/2020 [ F.No.285/33/2019-IT (Inv. V) CBDT] / SO 862(E)
Notification 26 February 2020

Notification No. 13/2020 [ F.No.285/33/2019-IT (Inv. V) CBDT] / SO 862(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 13/2020 [ F.No.285/33/2019-IT (Inv. V) CBDT] / SO 862(E) was published on 26 February 2020. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power 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, the Central Government, in consultation with the Chief Justice of the Punjab and Haryana High Court, designates the Court of the Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana, and the Court of the Chief Judicial Magistrate in the Union Territory of Chandigarh, as Special Courts for the purposes of both those provisions within their respective jurisdictions.

Who it reaches

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 ActNow
s.84no counterpart recorded
s.280As.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.

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 26th February, 2020
No. 13/2020
S.O. 862(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
Punjab and Haryana High Court, hereby designates the Court of Chief Judicial Magistrate in each Sessions
Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of
Chandigarh as Special Court 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 States of Punjab and Haryana and in the Union Territory of Chandigarh.
[F. No. 285/33/2019-IT (Inv.V) CBDT]
DEEPAK TIWARI, 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

26 February 2020, the date of the notification.

What to watch

Where you meet it

When a prosecution complaint under the Income-tax Act, 1961 or the Black Money Act, 2015 is filed or tried in Punjab, Haryana or Chandigarh and the court's competence to take cognizance is in issue.

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. 14/2020 [F.No. 503/02/2012-FTD-II] / SO 1009(E)  ·  Notification No. 12/2020 [ F.No.370142/29/2019-TPL] / GSR 124(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.