The Prohibition of Benami Property Transaction Act, 1988 is a Practice book on Income Tax on Conferenza, priced at ₹104 (20% off MRP ₹130). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹104 · 20% off
- Course
- Practice
- Subject
- Income Tax

The Prohibition of Benami Property Transaction Act, 1988
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
The bare text of The Prohibition of Benami Property Transactions Act, 1988, as amended by The Finance (No. 2) Act, 2024, printed without commentary. It is compiled with the 2016 Rules and the Benami Transactions (Prohibition) Amendment Act, 2016.
At a glance
| Act | Act 45 of 1988 |
| Amended by | The Finance (No. 2) Act, 2024, w.e.f. 1-10-2024 |
| Format | Bare Act, text as enacted |
| Publisher | Commercial Law Publishers |
What's inside
- Definition and scope of benami property and benami transactions
- Prohibitions on entering into, assisting or facilitating benami transactions
- Powers of authorities to issue notices, investigate, attach and confiscate benami properties
- Adjudication process, the Adjudicating Authority, and the Appellate Tribunal for Benami Transactions
- Offences, penalties and prosecution procedures
- The Prohibition of Benami Property Transactions Rules, 2016, as amended by GSR 856(E) dated 29-11-2019, and the text of the 2016 Amendment Act
Who should buy this
- Legal practitioners and tax professionals handling benami matters
- Enforcement and compliance officers
- Students and academicians who need the enacted text for statutory reference
Publisher's description
Prohibition of Benami Property Transactions Act, 1988 with Rules, 2016
This edition of The Prohibition of Benami Property Transactions Act, 1988 (Act 45 of 1988), as amended by The Finance (No. 2) Act, 2024 (w.e.f. 1-10-2024), is presented along with The Prohibition of Benami Property Transactions Rules, 2016 and The Benami Transactions (Prohibition) Amendment Act, 2016. This compilation serves as an authoritative legal reference for the prohibition, regulation, and enforcement of laws against benami property transactions in India.
The book presents the bare text of the law—precisely as enacted—without commentary or interpretation, making it ideal for statutory referencing, academic study, and professional use. It ensures direct access to the provisions that define and regulate benami transactions, outline enforcement mechanisms, and prescribe penalties.
The content spans the full scope of the Act and allied rules, including:
• Definition and scope of “benami property” and “benami transactions”
• Prohibitions on entering into, assisting, or facilitating benami transactions
• Powers of authorities to issue notices, investigate, attach, and confiscate benami properties
• Adjudication process and the role of the Adjudicating Authority
• Establishment and functioning of the Appellate Tribunal for Benami Transactions
• Offences, penalties, and procedures for prosecution
• The Prohibition of Benami Property Transactions Rules, 2016 detailing procedural and compliance requirements (as amended vide GSR 856(E), dated 29-11-2019)
• Text of the Benami Transactions (Prohibition) Amendment Act, 2016 (Act 43 of 2016) providing the legislative framework for enhanced enforcement
• Procedural safeguards and appeal rights for aggrieved persons
This edition is particularly suitable for:
• Legal practitioners specialising in property and financial laws
• Real estate developers, agents, and compliance officers
• Government officers responsible for enforcement of economic laws
• Academicians, researchers, and students of property and anti-corruption laws
• Policy makers and professionals advising on property transactions
Whether used in legal practice, compliance departments, government agencies, or academic institutions, this edition delivers the full legislative authority of The Prohibition of Benami Property Transactions Act, 1988 with allied rules and amendments, as applicable in 2025.
Frequently asked questions
What is The Prohibition of Benami Property Transaction Act, 1988?+
The bare text of The Prohibition of Benami Property Transactions Act, 1988, as amended by The Finance (No. 2) Act, 2024, printed without commentary. It is compiled with the 2016 Rules and the Benami Transactions (Prohibition) Amendment Act, 2016. At a glance Act Act 45 of 1988 Am
How much does The Prohibition of Benami Property Transaction Act, 1988 cost?+
The Prohibition of Benami Property Transaction Act, 1988 is available for ₹104 (MRP ₹130) on Conferenza, with fast delivery.
Which exam is The Prohibition of Benami Property Transaction Act, 1988 for?+
Practice — Income Tax.
Is The Prohibition of Benami Property Transaction Act, 1988 good for self-study of Income Tax?+
The Prohibition of Benami Property Transaction Act, 1988 is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. The Prohibition of Benami Property Transaction Act, 1988 is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is The Prohibition of Benami Property Transaction Act, 1988 available as a free PDF download?+
The Prohibition of Benami Property Transaction Act, 1988 is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.