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of <h1>Special Courts in Tamil Nadu Designated for Black Money and Tax Cases u/ss 280A and 84.</h1> The Central Government, in consultation with the Chief Justice of the High Court of Madras, has designated specific courts in Tamil Nadu as Special Courts under 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. The I and II Additional Chief Metropolitan Magistrate Courts in Chennai will cover districts including Ariyalur, Kancheepuram, and others, while the Additional Chief Judicial Magistrate Court in Madurai will cover districts such as Kanniyakumari, Theni, and others. This designation aims to address cases related to undisclosed foreign income and assets.
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