2                            THE GAZETTE OF INDIA : EXTRAORDINARY                           [PART II--SEC. 3(ii)]

                                         MINISTRY OF FINANCE
                                          (Department of Revenue)
                                (CENTRAL BOARD OF DIRECT TAXES)
                                         (Investigation Division-V)
                                              NOTIFICATION
                                     New Delhi, the 4th December, 2019
         S.O. 4344(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 High Court of Himachal Pradesh, Shimla hereby designates the Civil Judge-cum-JMIC (3), Shimla
and Civil Judge-cum-JMIC(2), Hamirpur as Special Courts 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 within their respective jurisdiction.
                                          [Notification No. 102/2019 / F. No 285/36/2019-IT (Inv.V) CBDT]
                                 Dr. ZAKIR THOMAS, Commissioner of Income Tax (OSD) (INV.), CBDT




        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.