New Delhi, the 4th August, 2021
S.O. 3136(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 Meghalaya, hereby designates the court of the senior most Judicial Magistrate First Class of East Khasi Hills District, Shillong as the Special Court for the State of Meghalaya for the purposes of 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.
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
For full detail click the link below :
https://www.dropbox.com/s/kwz423usv6mbscv/notification_88_2021.pdf?dl=0