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Taxmann Law Relating to Prohibition of Benami Property Transactions Act 1988

Original price was: ₹2,195.Current price is: ₹1,756.

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Taxmann Law Relating to Prohibition of Benami Property Transactions Act 1988

This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy to read & follow ‘FAQ’ format. It also includes the Legislative History and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference. This book will be helpful for practitioners of Civil Law, Criminal Law, Company Law, Income-tax, etc.

Law Relating to Prohibition of Benami Property Transactions Act 1988

Original price was: ₹2,195.Current price is: ₹1,756.

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    Taxmann Law Relating to Prohibition of Benami Property Transactions Act 1988 Description

    This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy to read & follow ‘FAQ’ format. It also includes the Legislative History and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference.

    This book is designed to be a handy referencer to the practitioners of the following laws:

    • Civil Law
    • Criminal Law
    • Company Law
    • Income-tax

    The Present Publication is the 5th Edition authored by CA Srinivasan Anand G. This book is amended by the Finance Act 2022, with the following noteworthy features:

    • [Extensive Analysis with Case Laws (from 2016 to March 2022)] specifically for the following topics:
      • Pleadings which are required to avail the exceptions/exclusions to Benami transactions
      • Shell companies
      • Civil asset forfeiture regime
      • Nature of confiscation
      • Controversy over the date of order passed by authorities, whether passed within limitation or after but ‘backdated’ to show it was passed within the limitation
      • Case Laws of similar/identically worded provisions from other Laws such as:
        • Income-tax
        • Civil Procedure Code
      • Valuation Rules and methods
    • [Ready Reckoner] is provided for the following cases:
      • In respect of the relatives in whose name property can be held without attracting the taint of Benami
      • Benami Transaction in Shares Reckoner
      • Alphabetical Ready Reckoner to Benami Law
    • [Benami Share Transactions] are explained in light of relevant provisions of the Companies Act 2013
    • [Analysis of Procedures] which includes the following:
      • Procedure before Initiating Officer (IO) u/s 24 (responses to show cause notice & provisional attachment order)
      • Procedure before Adjudicating Authority (AA) u/s 26 (rights of noticee to require material in possession of IO, based on which the IO attached the show caused property and made reference to the AA
    • [Analysis of Appellate, Revision and Rectification Remedies] is provided in this book
    • [Valuation Rules for Determining the Fair Market Value] of Benami property to levy fines under sections 53 and 54 as a percentage of fair market value
    • [Interaction with Other Laws] This book covers the relevant provisions of other laws, such as:
      • Companies Act, 2013
      • Fugitive Economic Offenders Act, 2018
      • Income Tax Act, 1961
      • Indian Penal Code, 1860
      • Civil Procedure Code, 1908
      • Criminal Procedure Code, 1973
      • Prevention of Money-laundering Act 2022
      • Transfer of Property Act, 1882
      • Indian Trust Act, 1882

    The detailed contents of the book are as follows:

    • Preliminary
    • Prohibition of Benami Transactions
    • Authorities
    • Attachment, Adjudication and Confiscation
    • Appellate Tribunal
    • Special Courts
    • Offences and Prosecution
    • Miscellaneous

    Taxmann Law Relating to Prohibition of Benami Property Transactions Act 1988

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