Case law › Notifications › 2021 › Notification No. 87/2021 [F. No. 285/10/2019-IT(Inv.V) CBDT] / SO 3135(E)

Notification 4 August 2021

Notification No. 87/2021 [F. No. 285/10/2019-IT(Inv.V) CBDT] / SO 3135(E)

दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्िषण) सीबीडीिी

What this is

Notification No. 87/2021 [F. No. 285/10/2019-IT(Inv.V) CBDT] / SO 3135(E) was published on 4 August 2021. Its subject is दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्िषण) सीबीडीिी.

What it does

In exercise of the powers 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 Gujarat, the Central Government designates a court as the Special Court for a specified area, for the purposes of section 84 of the Black Money Act, 2015. The Table naming the court in column (2) and the area in column (3) does not survive in this extract.

Who it reaches

Persons prosecuted under the Black Money Act, 2015 in Gujarat
The Income-tax Department's investigation wing in Gujarat
Prosecution and defence counsel in such matters

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 reading also stopped short of the end of the document: what is below is the opening, not the whole of it.

दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्िषण) सीबीडीिी
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 4th August, 2021
S.O. 3135(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 the High Court of Gujarat, hereby designates the following Court mentioned in column (2) of the Table below as the Special Court for the area specified in the column (3) of the said Table, for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, namely:-

[Notification No. 87/2021/F. No. 285/10/2019-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

4 August 2021.

What to watch

The notification is dated 4 August 2021 and states no separate commencement date.
The extract stops before the Table, so neither the designated court nor the area it covers can be taken from this text; the gazette must be consulted for both.
The designation is expressed to be for the purposes of section 84 of the Black Money Act, 2015, although the power under section 280A of the Income-tax Act is also invoked.
Designation is made in consultation with the Chief Justice of the High Court of Gujarat, so it is confined to that State.

Where you meet it

When a complaint or summons under the Black Money Act, 2015 arises in Gujarat and the competent Special Court has to be identified.

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. 88/2021 [ F. No. 285/18/2021-IT(Inv.V) CBDT] / SO 3136(E) · Notification No. 86/2021 [F. No. 300196/11/2020-ITA-I] / SO 3139(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.