Part I -- Commentary on Prohibition of Benami Property Transactions Act Law |
1
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| 1 Background, Objective and Framework of Benami Transactions Act |
2
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| 2 Important Terms Relating to Benami Property Transactions |
12
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| 3 Determination and Identification of Transaction Being Benami |
17
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| 4 Principles Emerging from Judicial Pronouncements |
29
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| 5 Benami Property |
43
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| 6 Benamidar and Beneficial Owner |
46
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| 7 Character of Property Acquired/Held in Relative’s Name |
60
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| 8 Property Held in Fiduciary Capacity |
88
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| 9 Power of Attorney Transactions |
94
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| 10 Consequences Pursuant to Benami Transactions |
106
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| 11 Administration of Benami Act |
119
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| 12 Attachment, Adjudication and Confiscation of Benami Property |
125
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| 13 Appellate Mechanism |
139
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| 14 Appellate Procedures |
145
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| 15 Miscellaneous Aspects |
151
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| 16 Appendix |
156
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Part II -- Commentary on Black Money Law |
228
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| 17 Black Money Act -- Analysis of Undisclosed Foreign Income and Assets |
229
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| 18 Discovery and Assessment of Undisclosed Foreign Income and Assets |
239
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| 19 Penalties and Punishment for Non-disclosure of Foreign Income and Assets |
250
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| 20 Recovery of Tax |
261
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| 21 Declaration of Undisclosed Foreign Income and Assets |
271
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| 22 Appeals to Commissioner (Appeals) and Tribunal |
278
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| 23 Appeal to High Court and Supreme Court |
283
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| 24 Revision of Orders Prejudicial to the Interest of Revenue |
287
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| 25 Provisions Commonly Applicable in Relation to Proceedings before any Tax Authority or Appellate Tribunal |
291
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| 26 Appendix |
299
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Part III -- Commentary on Money-Laundering Law |
352
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| 27 Money-laundering Act -- Introduction and Framework |
353
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| 28 Offence of Money-laundering -- Investigation and Authorities |
368
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| 29 Reporting Entity and its Obligations |
374
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| 30 Reporting Entity -- Manner of Maintenance of Records and Furnishing of Information |
382
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| 31 Survey, Search, Seizure and Arrest |
408
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| 32 Retention of Seized Property and Records |
430
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| 33 Attachment of Property and Reciprocal Arrangement for Assistance |
435
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| 34 Adjudication of Offence and Confiscation of Property |
447
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| 35 Possession of Attached Property and Receipt and Management of Confiscated Property |
464
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| 36 Appeal to Appellate Tribunal and High Court |
472
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| 37 Release and Restoration of Property by Special Court |
481
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| 38 Appendix |
487
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| Prevention of Money Laundering Act, 2002 |
487
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| Chapter I : Preliminary |
487
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| Chapter II : Offence of Money-Laundering |
493
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| Chapter III : Attachment, Adjudication and Confiscation |
494
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| Chapter IV : Obligations of Banking Companies, Financial Institutions and Intermediaries |
504
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| Chapter V : Summons, Searches and Seizures, Etc. |
507
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| Chapter VI : Appellate Tribunal |
515
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| Chapter VII : Special Courts |
519
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| Chapter VIII : Authorities |
522
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| Chapter IX : Reciprocal Arrangement for Assistance in Certain Matters and Procedure for Attachment and Confiscation of Property |
526
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| Chapter X : Miscellaneous |
531
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| Prevention of Money-Laundering (Appointment and Conditions of Service of Chairperson and Members of Adjudicating Authorities) Rules, 2007 |
548
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| Prevention of Money-Laundering (Appeal) Rules, 2005 |
552
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| Prevention of Money-Laundering (The Forms and the Manner of Forwarding a Copy of Order of Arrest of Person Along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 |
555
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| Prevention of Money-Laundering (Forms, Search and Seizure [or Freezing] and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005 |
558
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| Prevention of Money-Laundering (Issuance of Provisional Attachment Order) Rules, 2013 |
566
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| Prevention of Money-Laundering (The Manner of Forwarding a Copy of the Order of Retention of Seized Property along with the Material to the Adjudicating Authority and the Period of its Retention) Rules, 2005 |
569
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| Prevention of Money-Laundering (Maintenance of Records) Rules, 2002 |
572
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| Prevention of Money-Laundering (Manner of Receiving the Records Authenticated Outside India) Rules, 2005 |
604
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| Prevention of Money-Laundering (The Manner of Forwarding a Copy of the Order of Provisional Attachment of Property Along With the Material, and Copy of the Reasons Along With the Material in Respect of Survey, to the Adjudicating Authority and its Peri |
606
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| Prevention of Money Laundering (Appointment and Conditions of Service of Chairperson and Members of Appellate Tribunal) Rules, 2007 |
610
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| Prevention of Money-Laundering (Receipt and Management of Confiscated Properties) Rules, 2005 |
621
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| Prevention of Money-Laundering (Restoration of Confiscated Property) Rules, 2016 |
623
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| Prevention of Money-Laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 |
625
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