Contents:

• 1.   Prohibition of Benami Property Transactions Act, 1988
• 2.   Prohibition of Benami Property Transactions Rules, 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 in Respect 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) Amendment Act, 2016
• Appendix 2   Amendments Made by Finance (No. 2) Act, 2019
• Appendix 3   57th Report of Law Commission on Benami Transaction
• Appendix 4   130th Report of Law Commission on Benami Transaction
• Appendix 5   The Second Schedule: Procedure for Recovery of Tax (To the Income-tax Act, 1961)
• Appendix 6   Code of Criminal Procedure, 1973
• Appendix 7   Frequently Asked Questions of Benami Transactions