Adjudicating Authority & Appellate Tribunal under Benami Property Act

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 97/2016-Income Tax

New Delhi, the 25th October, 2016.

S.O. 3288(E).—In exercise of powers conferred under section 71 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby notifies that, with effect from the 1st day of November, 2016, the Adjudicating Authority appointed under sub-section (1) of section 6 of the Prevention of Money-Laundering Act, 2002 (15 of 2003) and the Appellate Tribunal established under section 25 of that Act shall discharge the functions of the Adjudicating Authority and Appellate Tribunal, respectively, under the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988) until the Adjudicating Authorities are appointed and the Appellate Tribunal is established under the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988)
[Notification No. 97/2016/F. No. 149/144/2015-TPL (Part-II)]

PRAVIN RAWAL,

Director (Tax Policy & Legislation)

Also Read – Corrigandum Notification No. 113/2016-Income Tax dated 8th December 2016

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