Tamil Nadu and Puducherry Courts Designated as Special Courts for Tax and Black Money Cases u/ss 280A and 84.
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 Act, 2015. The designated courts include the Court of I and II Additional Chief Metropolitan Magistrate in Chennai for several districts, the Court of Additional Chief Judicial Magistrate in Madurai for other districts, the Court of Chief Judicial Magistrate in Coimbatore for additional districts, and the Court of Chief Judicial Magistrate in Puducherry for Karaikal and Puducherry districts.
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