Law Relating to Prohibition of Benami Property Transactions Act 1988—Finance Act 2025

This 8th Edition commentary provides a comprehensive analysis of Benami law, updated by the Finance Act 2025. It examines the Supreme Court's recall of its Ganpati Dealcom ruling alongside new criminal law developments, including Section 107 of the Bharatiya Nagarik Suraksha Sanhita 2023. It offers authoritative section-wise explanations, a Ready Reckoner on permissible relatives, and practical tools like procedural checklists and model pleadings. Extensive reference aids enable swift research and application, such as an Alphabetical Reckoner, a Shares Reckoner, and a detailed Table of Cases. Authored by Taxmann's Editorial Board, it navigates every aspect of Benami transactions—from definitions and prohibitions to investigations, prosecutions, and confiscations.