Guide to Prohibition of Benami Property Transactions Act, 1988

Division I - Prohibition of Benami Property Transactions Act, 1988 & Prohibition of Benami Property Transactions Rules, 2016
1. Prohibition of Benami Property Transactions Act, 1988
2. Prohibition of Benami Property Transactions Rules, 2016
3. Benami Transactions Informants Rewards Scheme, 2018

Division II - Analysis of the Act
Evolution of Benami Law
Comparison between the Benami Transactions Prohibition Act, 1988 and the Amended Act, 2016
Chapter 1- Benami Transactions (Prohibition) Act — A Study in Comparison
Chapter 2 - Benami Transaction — Introduction
Chapter 3 - Prohibition of Benami Transactions
Chapter 4 - Authorities
Chapter 5 - Attachment, Adjudication and Confiscation
Chapter 6 - Appellate Tribunal
Chapter 7 - Special Courts
Chapter 8 - Offences and Prosecution
Chapter 9 - Miscellaneous
Chapter 10 - Notifications
Chapter 11 - Removal of Difficulties Orders
Chapter 12 - Prohibition of Benami Property Transactions(Conditions of Services of Members of Adjudicating Authority) Rules, 2019
Chapter 13 - Application to Properties Located Outside
Chapter 14 - Section 88 and Section 89 of Companies Act in Connection With Benami Transaction
Chapter 15 - Section 187 of Companies Act 2013 —Investments of Company to be held in its Own Name
Chapter 16 - Rule 9 of the Companies Management and Administration Rules, 2014 — Declaration inRespect of Beneficial Interest in any Shares
Chapter 17 - Income Disclosure Scheme Connected With Benami Transaction and Its Consequences
Chapter 18 - Correlation between Benami Transaction and Tax Evasion
Chapter 19 - Income Tax Act, 1961 and the Benami Law
Chapter 20 - How Aadhaar Linking Can Help Government to Catch Benami Properties
Chapter 21- How Prohibition of Benami Transaction Prevents Money Laundering
Chapter 22 - Conclusion

Appendix 1 - Benami Transactions (Prohibition) AmendmentAct, 2016
Appendix 2 - Amendments made by Finance (No. 2) Act,2019
Appendix 3 - Amendments made by Finance Act, 2021
Appendix 4 - Amendments made by Finance (No. 2) Act,2024
Appendix 5 - 57th Report of Law Commission on Benami Transaction
Appendix 6 - 130th Report of Law Commission on Benami Transaction
Appendix 7 - The Second Schedule: Procedure for Recoveryof Tax (To the Income-tax Act, 1961)
Appendix 8 - The Bharatiya Nagarik Suraksha Sanhita(BNSS), 2023
Appendix 9 - Frequently Asked Questions of BenamiTransactions