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 ProhibitionAct, 1988 and the Amended Act, 2016                                                                                                              

Chapter 1      Benami Transactions (Prohibition) Act — AStudy 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 ofAdjudicating Authority) Rules, 2019                           

Chapter 13    Application to Properties Located Outside                   

Chapter 14    Section 88 and Section 89 of Companies Act inConnection With Benami Transaction                                                                                               

Chapter 15    Section 187 of Companies Act 2013 —Investments of Company to be held in its OwnName                                                                            

Chapter 16    Rule 9 of the Companies Management andAdministration Rules, 2014 — Declaration inRespect of Beneficial Interest in any Shares                

Chapter 17    Income Disclosure Scheme Connected WithBenami Transaction and Its Consequences                                                                      

Chapter 18    Correlation between Benami Transaction andTax Evasion     

Chapter 19    Income Tax Act, 1961 and the Benami Law                    

Chapter 20    How Aadhaar Linking Can Help Governmentto Catch Benami Properties 

Chapter 21    How Prohibition of Benami TransactionPrevents 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 BenamiTransaction       

Appendix 7   The Second Schedule: Procedure for Recoveryof Tax (To the Income-tax Act, 1961) 

Appendix 8   The Bharatiya Nagarik Suraksha Sanhita(BNSS), 2023