Notification no. 126/2024 dated 10.12.2024- Income tax
Central Board of Direct Taxes (CBDT) issued notification no. 126/2024 dated 10.12.2024 to hereby designates the following courts mentioned in column (2) of the Table below in the State of Tamil Nadu, as Special Courts for the areas mentioned in column (3) of the said Table, for the purposes of 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), namely –
| Serial number | Court | Area |
| (1) | (2) | (3) |
| 1 | Court of I Additional Chief Metropolitan Magistrate E.O. (I), Chennai and the Court of II Additional Chief Metropolitan Magistrate E.O. (II), Chennai | Districts of Ariyalur, Chennai, Chengalpattu, Cuddalore, Kancheepuram, Kallakuruchi, Mayiladuthurai, Nagapattinam, Perambalur, Ranipet, Tiruvallur, Tiruvarur, Tiruvannamalai, Tirupathur, Vellore and Villupuram. |
| 2 | Court of Additional Chief Judicial Magistrate, Madurai | Districts of Dindigul, Kanniyakumari, Karur, Madurai, Pudukkottai, Ramanathapuram, Sivagangai,Thanjavur, Theni, Tirunelveli, Thoothukudi, Tiruchirapalli, Tenkasi and Virudhunagar. |
| 3 | Court of Chief Judicial Magistrate, Coimbatore | Districts of Coimbatore, Dharmapuri, Erode, Krishnagiri, Namakkal, Nilgiris, Salem and Tiruppur. |
| 4 | Court of Chief Judicial Magistrate, Puducherry | Districts of Karaikal and Puducherry. |
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