Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 is a Practice book on Income Tax on Conferenza, priced at ₹520 (20% off MRP ₹650). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹520 · 20% off
- Course
- Practice
- Subject
- Income Tax
Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Understanding Provisions of the Prohibition of Benami Property Transactions Act, 1988 by Ram Dutt Sharma explains the law on benami transactions in India, including the authorities, the procedure and the penal consequences. This 3rd Edition (2022) is amended by the Finance Act, 2022.
At a glance
| Edition | 3rd Edition, 2022 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Covers | Prohibition of Benami Property Transactions Act, 1988 |
| Publisher | Commercial Law Publishers |
What's inside
- Scope, objectives and legislative intent of the Act, with the key definitions of benami transaction, benamidar and beneficial owner
- Authorities under the Act and their powers: Initiating Officer, Adjudicating Authority and Appellate Tribunal
- Procedure for attachment, adjudication and confiscation of benami properties
- Penalties and prosecution, burden of proof and evidentiary considerations, and the safeguards available to the accused
- Amendments introduced by the Finance Act, 2022 and their implications, with the rules, notifications and circulars issued under the Act
- Practical illustrations and case-based analysis, cross-referenced to the Income-tax Act, 1961 and the PMLA, 2002
Who should buy this
- Legal practitioners and tax professionals handling benami proceedings
- Enforcement authorities working under the Act
- Academicians and students studying benami and allied economic offence law
Publisher's description
This 3rd Edition (2022) of Understanding Provisions of the Prohibition of Benami Property Transactions Act, 1988, by Ram Dutt Sharma, comprehensively explains the law relating to benami transactions in India, as amended by the Finance Act, 2022. It serves as a practical and reliable reference for legal practitioners, tax professionals, enforcement authorities, academicians, and students.
The book provides a clear exposition of:
• The Prohibition of Benami Property Transactions Act, 1988 – scope, objectives, and legislative intent
• Definitions and key concepts, including "benami transaction," "benamidar," and "beneficial owner"
• Authorities under the Act and their powers – Initiating Officer, Adjudicating Authority, and Appellate Tribunal
• Procedure for attachment, adjudication, and confiscation of benami properties
• Penalties and prosecution provisions
• Burden of proof and evidentiary considerations
• Safeguards and rights of the accused
• Amendments introduced by the Finance Act, 2022 and their implications
• Relevant rules, notifications, and circulars issued under the Act
Key highlights:
• Simplified explanations for complex statutory provisions
• Practical illustrations and case-based analysis
• Cross-references to related laws, including the Income-tax Act, 1961, and the Prevention of Money Laundering Act, 2002
• Guidance on compliance and litigation strategies
This edition is a complete guide for understanding, interpreting, and applying the provisions of the Prohibition of Benami Property Transactions Act, 1988, making it an essential tool for those involved in property transactions, tax planning, and anti-money laundering compliance.
Frequently asked questions
What is Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988?+
Understanding Provisions of the Prohibition of Benami Property Transactions Act, 1988 by Ram Dutt Sharma explains the law on benami transactions in India, including the authorities, the procedure and the penal consequences. This 3rd Edition (2022) is amended by the Finance Act, 2
How much does Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 cost?+
Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 is available for ₹520 (MRP ₹650) on Conferenza, with fast delivery.
Which exam is Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 for?+
Practice — Income Tax.
Is Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 good for self-study of Income Tax?+
Understanding Provisions of Prohibition of Benami Property Transactions 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. Understanding Provisions of Prohibition of Benami Property Transactions 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 Understanding Provisions of Prohibition of Benami Property Transactions Act, 1988 available as a free PDF download?+
Understanding Provisions of Prohibition of Benami Property Transactions 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.