Case law › Notifications › 2022 › Notification No. 38/2022 [F.No. 285/32/2021-IT(Inv.V)/CBDT] / SO 1908(E)

Notification 21 April 2022

Notification No. 38/2022 [F.No. 285/32/2021-IT(Inv.V)/CBDT] / SO 1908(E)

Ministry of Finance

What this is

Notification No. 38/2022 [F.No. 285/32/2021-IT(Inv.V)/CBDT] / SO 1908(E) was published on 21 April 2022. Its subject is Ministry of Finance.

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 Rajasthan, the Central Government designates two courts in Rajasthan as Special Courts for the purposes of section 84 of the Black Money Act. The Additional Chief Metropolitan Magistrate (Economic Offence), Jodhpur Metropolitan is designated for eighteen listed districts including Jodhpur, Udaipur, Bikaner and Bhilwara, and the Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-II for fifteen listed districts including Jaipur, Ajmer, Kota and Alwar.

Who it reaches

Persons prosecuted under the Black Money Act, 2015 in Rajasthan
The Income-tax Department's investigation wing in Rajasthan
Prosecution and defence counsel in economic offence matters
The two designated Magistrates' courts

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.

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

New Delhi, the 21st April, 2022
S.O. 1908(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 Rajasthan, hereby designates the following Court in the State of Rajasthan, as mentioned in column (2) of the Table below, as the Special Court for the area specified in 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:-

TABLE

Serial Number | Court | Area
(1) | (2) | (3)
1. | Additional Chief Metropolitan Magistrate (Economic Offence), Jodhpur Metropolitan | Banswara, Chittorgarh, Dungarpur, Udaipur, Jodhpur, Barmer, Sirohi, Jalore, Bikaner, Churu, Hanumangarh, Nagaur, Rajsamand, Jaisalmer, Sriganganagar, Bhilwara, Pratapgarh and Pali districts.
2. | Additional Chief Metropolitan Magistrate (Economic Offence), Jaipur Metropolitan-II | Jaipur, Baran, Bharatpur, Bundi, Dausa, Dholpur, Jhalawar, Jhunjhunu, Tonk, Sawaimadhopur, Karauli, Alwar, Ajmer, Kota and Sikar districts.

[Notification No. 38/2022/F. No. 285/32/2021-IT(Inv.V)/CBDT]

DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.)

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

21 April 2022.

What to watch

The notification is dated 21 April 2022 and states no separate commencement date.
Although issued under section 280A of the Income-tax Act as well, the designation is expressed to be for the purposes of section 84 of the Black Money Act, 2015.
Jurisdiction is district-wise, so the district in which the matter arises decides which of the two courts is competent.
The two district lists together cover the State, and no district appears in both.

Where you meet it

When a complaint or summons under the Black Money Act, 2015 is filed or received in Rajasthan, in fixing the competent 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. 37/2022 [F.No. 370142/01/2020-TPL(Part1)] / GSR 307(E) · Notification No. 39/2022 [F. No. 285/40/2021-IT (Inv.V)/CBDT] / SO 1909(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.