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of <h1>Central Government Clarifies Territorial Jurisdiction of Tamil Nadu Special Courts for Black Money Act Cases, Effective Retroactively.</h1> The Central Government has amended a previous notification regarding the designation of Special Courts in Tamil Nadu under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act. This amendment clarifies the territorial jurisdiction of these courts by specifying 'Districts of Ariyalur' and 'Districts of Kanniyakumari' instead of just 'Ariyalur' and 'Kanniyakumari.' The amendment is effective retroactively from April 21, 2022, ensuring no adverse effects on individuals. This change was published by the Central Board of Direct Taxes, Ministry of Finance, and is intended to provide clarity on jurisdictional matters.
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