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of <h1>Central Government Can Designate Magistrate Courts as Special Courts for Income-tax Act Offences Under Section 132</h1> The Central Government, in consultation with the Chief Justice of the relevant High Court, may designate one or more first-class Magistrate courts as Special Courts to try offences under the specified chapter of the Income-tax Act. These Special Courts have jurisdiction over designated areas or cases as notified. Additionally, during the trial of an offence under this Act, the Special Court may also try any other offence that the accused can be charged with under the Code of Criminal Procedure at the same trial. The term 'High Court' refers to the High Court of the State where the designated Magistrate court was functioning prior to its designation as a Special Court.
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