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CBDT transfers pending cases under Black Money Act to Central Charges; issues guidelines for smooth transfer

February 25, 2021
The Central Board of Direct Taxes (CBDT) has transferred all cases under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 pending with Income-tax authorities to respective Central Charges. However, those cases wherein ADIT(Inv.)/DDIT(lnv.) is exercising the jurisdiction under BM Act shall not be transferred. The Board has also issued guidelines to operationalize smooth transfer of cases.
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