The Central Board of Direct Taxes (CBDT) vide its Notification No 1/2021 dated 6th January 2021 designates the Court of Chief Judicial Magistrate, West Tripura Judicial District, Agartala as the Special Court for the State of Tripura for the purposes of the sub-section (1) of section 280A of the Income-tax Act, 1961.
The full text of the notification is as follows:-
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 6th January 2021
S.O. 58(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the High Court of Tripura, hereby designates the Court of Chief Judicial Magistrate, West Tripura Judicial District, Agartala as the Special Court for the State of Tripura for the purposes of the said sub-section.
[Notification No. 1/2021/F. No. 285/04/2019-IT(Inv.V) CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD)(INV.), CBDT
