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    <title>U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Gauhati designates the courts of Magistrates of First Class as Special Courts</title>
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    <description>The Central Government designates a Magistrate First Class court as a Special Court for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, following consultation with the Chief Justice of the High Court, thereby allocating jurisdiction and venue for prosecutions and enforcement proceedings under that Act to the designated court.</description>
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