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of <h1>New Special Court Designated in Guwahati for Income Tax Cases in Assam, Nagaland, Mizoram, Arunachal Pradesh u/s 280A.</h1> Notification No. 86/2020 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, supersedes the previous Notification No. 37/2018. It designates the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram, and Arunachal Pradesh under section 280A of the Income-tax Act, 1961. This designation is made in consultation with the Chief Justice of the Gauhati High Court and takes effect upon its publication in the Official Gazette.
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