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Special court designates in the State of Tamil Nadu for the purpose of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act u/s 280A of IT Act and 84 of Black Money Act - Seeks to amend Notification No. 41/2022 dated 21-04-2022. - 13/2023 - Income Tax Act, 1961
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Territorial jurisdiction clarification expands district-level designation for special courts, ensuring retrospective effect and no adverse impact. The notification amends the principal Gazette notification by substituting specified place names with corresponding district-level references in the notification table to clarify the territorial jurisdiction of designated special courts for Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax matters, and declares the amendment retrospective to the date of the principal notification so that no person is adversely affected.
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Territorial jurisdiction clarification expands district-level designation for special courts, ensuring retrospective effect and no adverse impact.
The notification amends the principal Gazette notification by substituting specified place names with corresponding district-level references in the notification table to clarify the territorial jurisdiction of designated special courts for Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax matters, and declares the amendment retrospective to the date of the principal notification so that no person is adversely affected.
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