U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Bombay, designates the courts of Magistrates of First Class as Special Courts

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....ATION DIVISION-V) NOTIFICATION NO. 59/2020 New Delhi, the 10th August, 2020 S.O. 2682(E).-In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the....