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Benami Transactions

Latest Articles


FAQs on Benami Property Transactions and Definitions

Income Tax : The Income Tax Department has issued comprehensive FAQs explaining what constitutes a benami property and benami transaction under...

June 20, 2026 4770 Views 0 comment Print

Understanding Benami Property: Definition, Offenses & Examples

Corporate Law : Learn about Benami properties, their definition, motive, and legal implications. Explore examples of Benami transactions and the c...

July 22, 2023 22182 Views 3 comments Print

Provisions of Prohibition of Benami Property Transactions Act, 1988 Rationalised

Income Tax : Understand changes to the provisions of the PBPT Act,1988 with budget 2023 - Section 46 appeals & more...

February 5, 2023 1695 Views 0 comment Print

Benami transactions or Benami property

Income Tax : Understand the impact of Benami transactions and property dealings. Learn about the legal implications and consequences of such tr...

November 25, 2022 5712 Views 1 comment Print

Laws against Benami Property in India

Corporate Law : Learn about the Benami Transactions (Prohibition) Amendment Act, 2016 and the measures taken to confiscate Benami property in Indi...

November 24, 2022 2364 Views 0 comment Print


Latest News


Budget 2024: New Timelines & Immunity for Benamidars under PBPT Act, 1988

Income Tax : Amendments to the PBPT Act, effective October 1, 2024, introduce new deadlines and immunity provisions for benamidars. Key changes...

July 24, 2024 2520 Views 0 comment Print


Latest Judiciary


Benami Appeals Restoration Upheld as Tribunal Acted on SC’s Review Order

Income Tax : The Rajasthan High Court held that an order restoring appeals through review proceedings is not separately appealable under the Be...

June 10, 2026 213 Views 0 comment Print

SC Dismisses IBC Challenge to Benami Attachment Because NCLT Lacks Jurisdiction

Income Tax : Supreme Court held that attachment orders under the Benami Act cannot be challenged before NCLT under IBC, as the Act provides an ...

February 25, 2026 618 Views 0 comment Print

Benami Allegation Entangled – Double Taxing Same Investment Impermissible

Income Tax : Tribunal held that an investment already assessed substantively in another person’s hands cannot again be taxed under Section 69...

December 2, 2025 474 Views 0 comment Print

Benami Attachment Quashed as 2016 Amendment was Prospective: Gujarat HC

Corporate Law : The Gujarat High Court quashed a property attachment order, holding that the 2016 Benami Amendment Act applies only prospectively....

November 12, 2025 552 Views 0 comment Print

Allahabad HC Stays Benami Notice on Assessed Cash

Income Tax : Allahabad High Court halts benami proceedings against Arpit Jagga, questioning jurisdiction as the cash was already assessed under...

May 31, 2025 1161 Views 0 comment Print


Latest Notifications


Benami Act: Special Courts in Raipur, Jaipur Updated

Income Tax : Finance Ministry updates special courts under Benami Act; Raipur and Jaipur court designations revised in July 2025 notification f...

July 17, 2025 537 Views 0 comment Print

Allocation of Jurisdiction among Competent Authorities – Benami Property Act

Income Tax : Read latest notification (No. 04/2023) from Ministry of Finance, Department of Revenue, allocating jurisdiction among Competent Au...

July 31, 2023 2568 Views 0 comment Print

Govt notifies jurisdiction for Competent Authorities under Benami Act

Income Tax : Central Government allocates jurisdiction among Competent Authorities authorized under section 5(1) of Smugglers and Foreign Excha...

July 19, 2021 3960 Views 0 comment Print

Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019

Income Tax : (1) These rules may be called the Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019. (2) They shall come in...

November 29, 2019 3357 Views 0 comment Print


Section 5 Provision under Amended Act on Benami Property Transactions Applies Prospectively: Madras HC

January 5, 2024 1698 Views 0 comment Print

Explore the Madras High Court’s stance on applying Section 5 of the Amended Prohibition of Benami Property Act retrospectively. Analysis of recent judgments and implications for pending cases.

Writ Dismissed as Provisional Attachment Lifted under Section 24(4)(b)(i) of Benami Property Act

November 2, 2023 600 Views 0 comment Print

Kerala High Court dismissed the writ petition as provisional attachment made u/s 24(4)(b)(i) of the Prohibition of Benami Property Transactions Act, 1988 in respect of the properties of the petitioner was lifted.

Allocation of Jurisdiction among Competent Authorities – Benami Property Act

July 31, 2023 2568 Views 0 comment Print

Read latest notification (No. 04/2023) from Ministry of Finance, Department of Revenue, allocating jurisdiction among Competent Authorities under Benami Property Transactions Act.

Benami Property: Calcutta High Court Refuses to Quash Notice 

July 23, 2023 1356 Views 0 comment Print

Calcutta High Court allows re-hearing and extension to file objections in a case concerning Section 24 of the Prohibition of Benami Property Transaction Act. The decision provides an opportunity for a more detailed review of the law.

Understanding Benami Property: Definition, Offenses & Examples

July 22, 2023 22182 Views 3 comments Print

Learn about Benami properties, their definition, motive, and legal implications. Explore examples of Benami transactions and the consequences for Benamidars and Beneficial Owners.

Provisions of Prohibition of Benami Property Transactions Act, 1988 Rationalised

February 5, 2023 1695 Views 0 comment Print

Understand changes to the provisions of the PBPT Act,1988 with budget 2023 – Section 46 appeals & more

HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016

January 2, 2023 903 Views 0 comment Print

Brightcareer Consultancy Services Pvt. Ltd. Vs Union of India (Bombay High Court) HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016 1. The petitioner in the present case, apart from challenging the constitutional validity of the provisions of the Benami Transactions (Prohibition) Amendment Act, 2016, has also challenged the […]

Section 53 of Benami Transactions (Prohibition) Amendment Act, 2016 is prospective

December 26, 2022 2142 Views 0 comment Print

Rajesh Katyal Vs Income Tax Department (Delhi High Court) Supreme Court in judgment of Ganpati Dealcom Pvt. Ltd. Held that offence under Section 53 of Benami Transactions (Prohibition) Amendment Act, 2016 is prospective and would only apply to those transactions which were entered into after amendment came into force i.e., 01st November, 2016. Supreme has […]

Benami transactions or Benami property

November 25, 2022 5712 Views 1 comment Print

Understand the impact of Benami transactions and property dealings. Learn about the legal implications and consequences of such transactions.

Laws against Benami Property in India

November 24, 2022 2364 Views 0 comment Print

Learn about the Benami Transactions (Prohibition) Amendment Act, 2016 and the measures taken to confiscate Benami property in India.

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