Income Tax
For the purposes of sec. 280A of Income Tax Act and Sec. 84 of Black Money Act, the Central Government, in consultation with the Chief Justice of the High Court of Madras, designates various courts in the State of Tamil Nadu, as Special Courts in the area of Chennai, Madurai, Coimbatore and Puducherry.
Notification No.126 /2024/F. No. 285/26/2021-IT(Inv.V)CBDT dated 10.12.24