Notification No. 41/2022 / SO 1911(E)

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 Madras, the Central Government designates two courts in Tamil Nadu as Special Courts for the purpose of section 84 of the Black Money Act, each for a stated group of districts. The I and II Additional Chief Metropolitan Magistrate Courts, E.O. (I) and E.O. (II) at Chennai, take Ariyalur, Kancheepuram, Chennai, Coimbatore, Cuddalore, Dharmapuri, Erode, Salem, Krishnagiri, Nagapattinam, Namakkal, The Nilgiris, Perambalur, Tiruppur, Tiruvallur, Tiruvannamalai, Tiruvarur, Vellore and Villupuram; the Additional Chief Judicial Magistrate Court at Madurai takes Kanniyakumari, Theni, Tirunelveli, Thoothukudi, Madurai, Dindigul, Ramanathapuram, Virudhunagar, Sivagangai, Pudukkottai, Thanjavur, Tiruchirappalli and Karur.

Who it reaches

Persons prosecuted under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in Tamil Nadu
Prosecuting counsel and the Investigation Division of the Department
Assessees in the districts listed 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.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. 1911(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 High Court of Madras, hereby designates the following Court in the State of Tamil Nadu, mentioned in
Column (2) of the Table below, as Special Court, for the Area mentioned in Column (3) of the said Table for
the purpose 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. I and II Additional Chief
Metropolitan Magistrate Courts
E.O. (I) and E.O.(II) at Chennai
Ariyalur, Kancheepuram, Chennai, Coimbatore,
Cuddalore, Dharmapuri, Erode, Salem, Krishnagiri,
Nagapattinam, Namakkal, The Nilgiris, Perambalur,
Tiruppur, Tiruvallur, Tiruvannamalai, Tiruvarur, Vellore,
Villupuram.
2. Additional Chief Judicial
Magistrate Court at Madurai
Kanniyakumari, Theni, Tirunelveli, Thoothukudi,
Madurai, Dindigul, Ramanathapuram, Virudhunagar,
Sivagangai, Pudukkottai, Thanjavur, Tiruchirappalli,
Karur.
[Notification No. 41/2022/F. No. 285/26/2021-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.

What to watch

The designation is district-wise, so the correct Special Court depends on the district in which the case falls.
The powers are drawn from both section 280A(1) of the Income-tax Act, 1961 and section 84 of the Black Money Act, but the operative designation is expressed to be for the purpose of section 84 of the Black Money Act alone.
The consultation with the Chief Justice of the High Court is recited, which is the condition on the power.
No commencement date is stated in the text; the notification is dated 21 April 2022.

Where you meet it

In a complaint filed by the Department under the Black Money Act in Tamil Nadu and in deciding the court before which it 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. 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. 40/2022 [F. No. 285/04/2021-IT (Inv.V)/CBDT] / SO 1910(E) · Notification No. 35/2022 [F. No. 300196/7/2022-ITA-I] / SO 1881(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.

Notification No. 41/2022 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1911(E)

What this is