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