Commercial Understanding of Provisions of Prohibition of Benami Property Transactions Act, 1988 Under Income Tax Law By Ram Dutt Sharma Edition May 2022

Understanding Provisions Prohibition Benami Property Ram Dutt Sharma

Understanding Provisions Prohibition Benami Property Ram Dutt Sharma

Description

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.

About the Author

Ram Dutt Sharma got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, Intelligence and Criminal Investigation etc. He has been contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house? property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians??under income-tax law etc. which have been highly appreciated by the readers.