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of <h1>Gujarat Courts Designated as Special Courts for Undisclosed Foreign Income Cases u/s 280A(1) & Section 84.</h1> The Central Government, in consultation with the Chief Justice of the High Court of Gujarat, has designated several courts as Special Courts under section 280A(1) of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. These courts, located in various districts across Gujarat, including Ahmedabad, Gandhinagar, Vadodara, and Surat, are tasked with handling cases related to undisclosed foreign income and assets. This designation aims to streamline legal proceedings in these matters, ensuring efficient judicial processes across the specified regions.
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