Special Courts designation under income tax law centralises trial jurisdiction for undisclosed foreign income offences. Designation of Special Courts is made under subsection (1) of section 280A of the Income-tax Act and section 84 of the Black Money Act for specified areas in Tamil Nadu. The Central Government, in consultation with the High Court, supersedes the prior notification and lists particular magistrate and judicial magistrate courts as the designated fora, assigning territorial jurisdiction by district for the purposes of hearing offences and proceedings under those statutes.