Tax Publishers Benami Property Transactions, Black Money, Money Laundering Treatise by CA Satyadev Purohit Edition 2025

Part I – Commentary on Prohibition of Benami Property Transactions Act Law

1. Background, Objective and Framework of Benami Transactions Act
2. Important Terms Relating to Benami Property Transactions
3. Determination and Identification of Transaction Being Benami
4. Principles Emerging from Judicial Pronouncements
5. Benami Property
6. Benamidar and Beneficial Owner
7. Character of Property Acquired/Held in Relative’s Name
8. Property Held in Fiduciary Capacity
9. Power of Attorney Transactions
10. Consequences Pursuant to Benami Transactions
11. Administration of Benami Act
12. Attachment, Adjudication and Confiscation of Benami Property
13. Appellate Mechanism
14. Appellate Procedures
15. Miscellaneous Aspects
16. Appendix

Part II – Commentary on Black Money Law 17. Black Money Act–Analysis of Undisclosed Foreign Income and Assets 18. Discovery and Assessment of Undisclosed Foreign Income and Assets 19. Penalties and Punishment for Non-disclosure of Foreign Income and Assets 20. Recovery of Tax 21. Declaration of Undisclosed Foreign Income and Assets 22. Appeals to Commissioner (Appeals) and Tribunal 23. Appeal to High Court and Supreme Court 24. Revision of Orders Prejudicial to the Interest of Revenue 25. Provisions Commonly Applicable in Relation to Proceedings before any Tax Authority or Appellate Tribunal 26. Appendix

Part III – Commentary on Money-Laundering Law 27. Money-laundering Act–Introduction and Framework 28. Offence of Money-laundering –Investigation and Authorities 29. Reporting Entity and its Obligations 30. Reporting Entity–Manner of Maintenance of Records and Furnishing of Information 31. Survey, Search, Seizure and Arrest 32. Retention of Seized Property and Records 33. Attachment of Property and Reciprocal Arrangement for Assistance 34. Adjudication of Offence and Confiscation of Property 35. Possession of Attached Property and Receipt and Management of Confiscated Property 36. Appeal to Appellate Tribunal and High Court 37. Release and Restoration of Property by Special Court 38. Appendix