Description
Commercial Law Publishers India Pvt Ltd Understanding of Provisions of Prohibition of Benami Property Transactions Act 1988 by Ram Dutt Sharma
This book gives a comprehensive picture of the law relating to prohibition of Benami property transactions. It is a very useful referencer and a guide for a person who may be a property owner, taxpayer, tax authority, enforcement officers, professional(s), student(s), research scholar and consumers. It comprehensively covers the relevant provisions of the Prohibition of Benami Property Transactions Act, 1988 along with rules and relevant notification(s) issued by the Central Board of Direct Taxes.
The book has been written in a manner which would help the professionals in getting a better understanding of the provisions under the Prohibition of Benami Property Transactions Act, 1988 (as amended in 2016). Section wise analysis of all important issues under the Prohibition of Benami Property Transactions Act, 1988 and the Prohibition of Benami Property Transactions Rules, 2016 have been analysed and discussed at length.
All relevant Acts, rules, forms, notifications issued under the benami transactions (prohibition) Act are made a part of the book to make it an all encompassing reference material. The amendments made by the Finance Act, 2022 have been incorporated at appropriate places in this book.