Case law › Notifications › 2021 › Notification No. 1/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 58(E)

Notification 6 January 2021

Notification No. 1/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 58(E)

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

What this is

Notification No. 1/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 58(E) was published on 6 January 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the powers under sub-section (1) of section 280A of the Income-tax Act, 1961, and in consultation with the Chief Justice of the High Court of Tripura, the Central Government designates the Court of the Chief Judicial Magistrate, West Tripura Judicial District, Agartala as the Special Court for the State of Tripura for the purposes of that sub-section.

Who it reaches

Persons prosecuted for offences under the Income-tax Act, 1961 in Tripura
Prosecuting counsel and the Investigation Division of the Department
Assessees at Tripura addresses facing a complaint
Officers deciding where to institute a prosecution

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.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.

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 6th January, 2021
S.O. 58(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 High Court of Tripura, hereby designates the Court of Chief Judicial Magistrate, West Tripura Judicial District, Agartala as the Special Court for the State of Tripura for the purposes of the said sub-section.
[Notification No. 1/2021/F. No. 285/04/2019-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.

What to watch

The designation covers the whole State of Tripura through a single court at Agartala.
The consultation with the Chief Justice of the High Court is recited, which is the condition on the power in section 280A(1).
Unlike some other designations of the same series, this one is made under the Income-tax Act, 1961 alone and does not mention the Black Money Act, 2015.
No commencement date is stated in the text; the notification is dated 6 January 2021.

Where you meet it

In a criminal complaint filed by the Department in Tripura and in deciding the court before which a prosecution under the Act must be instituted.

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. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E) — Ministry of Finance 14 March 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. 3/2021 [F. No. 370142/51/2020-TPL] / SO 118(E) · Notification No. 92/2020 [F. No. 370142/35/2020-TPL] / SO 4804(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.