A Practical Guide to The Prohibition of Benami Property Transactions Act, 1988

A Practical Guide to The Prohibition of Benami Property Transactions Act, 1988 is a detailed and practitioner-focused work explaining India’s statutory framework aimed at prohibiting benami property holdings and curbing black money. The book systematically examines the definition and classification of benami transactions, the role of beneficial and benamidar owners, and exceptions recognized under the law.

It provides step-by-step guidance on investigation, provisional attachment, adjudication before authorities, confiscation of benami properties, and prosecution before Special Courts. Special emphasis is placed on the powers and functions of Initiating Officers, Adjudicating Authorities, and Appellate Tribunals, along with procedural safeguards and evolving judicial interpretations.

The guide also highlights the interplay between the Benami Act and tax laws, corporate ownership structures, and real estate transactions, making it especially relevant in contemporary compliance and enforcement environments. Written in a clear and practical style, the book bridges statutory provisions with real-world application and enforcement challenges.