• Notification Date: 30-12-2022
• Notification No: N/A

3 ACJM Courts in Odisha to function as Special Courts under Income-tax & Black Money Act

The Central Board of Direct Taxes (CBDT) has issued a notification regarding the designation of Special Courts in Odisha for Black Money matters. 

The three courts are Additional Chief Judicial Magistrate, Cuttack, Additional Chief Judicial Magistrate, Berhampur and Additional Chief Judicial Magistrate, Rourkela. These courts have been designated as special courts under Income-tax and Black Money Acts. 

The notification issued by the Central Board of Direct Taxes states that in exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government has designated these Courts in the State of Odisha for the purposes of sub-section (I) 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 decision has been made in consultation with the Chief Justice of the High Court of Orissa.