Download or read book The Benami Transactions Prohibition Act 1988 written by and published by Universal Law Publishing. This book was released on with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Principles of Benami Law Comprehensive treatise on benami law covering its various aspects relationships with related enactments the applicability of evidence rules etc written by G.C. Das and published by Taxmann Publications Private Limited. This book was released on 2023-05-04 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive treatise on Benami Law comprising the following: • Detailed Analysis of Various Facets of Benami Law • Interplay with Provisions of Various Related Enactments • Rules of Evidence and its Applicability to Benami Transactions • Issue of Retrospectivity and Perspectivity in the Operation of Law This book will be helpful for tax administrations and tax professionals. The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by G.C. Das, with the following noteworthy features: • [Explanation to the Minutest Details], which includes the following: o Procedure for Initiation of Benami Proceeding o Provisional Attachment o Issue of Summons and Impounding of Documents, etc., which are foundational requirements. This is an important feature of this book because if the foundational requirements fail, all subsequent proceedings may be void • [Thorough Insights] on the following: o Law on Benami Transactions o Interpretation o Application in Various Practical Situations • [Illustrations] are included in this book to bring out various facets of benami transactions • [Detailed Overview of the Prohibition of Benami Property Transactions Act] that explains the provisions of the Act, including the penalties and prosecution for those entering into benami transactions • [Comprehensive Explanation on the Operation of Benami Law] which is achieved by including discussions on the import of various substantive and procedural aspects of Benami Law and other Allied Laws • [Frequently Asked Questions] are included at the end of the book to have a fair view of the law, at a glance, about the critical aspects relating to the Benami transaction The detailed contents of the book are as follows: • Evolution of the Concept of Benami Transactions in India – An Overview • Concept of 'Benami' – Principles Evolved in Some Landmark Judgements • Sham Transactions and its Characteristics – Changes Effected in Prohibition of Benami Property Transaction Act 1988 • Comparative Table of Various Provisions of the Principal Act 1988 and the Prohibition of Benami Property Transaction Act 1988 – At a Glance • Definition of ‘Property’ and its Scope [Section 2(c) of the Principal Act 1988 and Section 2(26) of the Prohibition of Benami Property Transaction Act 1988] • Benami Property [Section 2(8) of the Prohibition of Benami Property Transaction Act 1988] • ‘Benami Transactions’ – Its Scope [Section 2(a) of the Principal Act 1988 and Section 2(9) of the Prohibition of Benami Property Transaction Act 1988] • Exceptions to Operation of Section 2(9)(A) of the Prohibition of Benami Property Transaction Act 1988 Defining 'Benami Transactions' • Exclusive Categories of Benami Transactions Stipulated in Clause (b), Clause (c) and Clause (d) to Section 2(9) of the Prohibition of Benami Property Transaction Act 1988 • Benamidar (Ostensible Owner) vs Beneficial Owner (Real Owner) [Section 2(10) and 2(12) of the Prohibition of Benami Property Transaction Act 1988 • 'Transfer' under the Prohibition of Benami Property Transaction Act 1988 & other Allied Concepts [Section 2(29) & Section 57 of the Prohibition of Benami Property Transaction Act 1988 • Consequences of entering into benami transactions – Aspects of defence [Section 3, Section 3 and Section 5 of the Principal Act, 1988 and Section 3, Section 4, Section 5 and Section 6 of the Prohibition of Benami Property Transaction Act 1988] • Powers of Authorities to Conduct Enquiry [Sections 18, 19, 20, 21, 22, 23 of the Prohibition of Benami Property Transaction Act 1988] • Power of Authorities [Issue of Summons under Section 19 of the Prohibition of Benami Property Transaction Act 1988] • Power to Impound Documents [Section 22 of the Prohibition of Benami Property Transaction Act 1988] • Issue of Show Cause Notice (SCN) and Provisional Attachment [Section 24 of the Prohibition of Benami Property Transaction Act 1988] • Provisional Attachment [Section 24(3), 24(4) and 24(5) of the Prohibition of Benami Property Transaction Act 1988] • Attachment, Adjudication and Confiscation [Sections 24, 26, 27, 28, 29, 30 to 48, 49, 50 to 52 & Section 66 of the Prohibition of Benami Property Transaction Act 1988] • Special Court – Offence and Prosecution [Sections 50 to 55, 62, 64 and Section 2(16) of the Prohibition of Benami Property Transaction Act 1988] • Issue and Service of Notice and Communication of Order [Sections 25 and 63 of the Prohibition of Benami Property Transaction Act 1988 & Order V of the Civil Procedure Code 1908] • Operation of Benami Law & its Interplay with Income-tax Act 1961 [Sections 68, 69, 69A, 69B, 69C and 69D of the Income-tax Act – Sections 60 and 67 of the Prohibition of Benami Property Transaction Act 1988 • Interplay between Benami Law and other Enactments • Operation of Benami Law [Retrospectivity and Prospectivity] • Burden of Proof in Benami Transactions • Intention and Benami Transaction • Bona Fide Transaction – Scope of • Fraud and Benami Transaction • Doctrine of Substance over Form – Benami Law • Benami Law and Rules of Evidence • Action Points and Time Limts for various Actions under Prohibition of Benami Property Transaction Act 1988 – At a Glance • Frequently Asked Questions (FAQs)

Download or read book Benami Property written by and published by . This book was released on 2018 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Treatise on Prohibition of Benami Property Transactions Act 1988 law and Practice written by and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Commentary on the Prohibition of Benami Property Transactions Act 1988 as Amended by Act No 43 of 2016 written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Law Relating to Prohibition of Benami Property Transactions Act 1988 Section wise commentary discussed extensively with Case Laws FAQs Tables etc Finance Act 2023 Edition written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2023-04-06 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive section-wise commentary on the law relating to the Prohibition of Benami Property Transactions. It is rendered in an easy-to-read & follows a 'FAQ' format. It also includes the legislative history and effective date of applicability based on given Case Laws. Flow charts & tables have been provided in this book for ease of reference. This book is designed to be a handy referencer to the practitioners of the following laws: • Civil Law • Criminal Law • Company Law • Income-tax The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by CA Srinivasan Anand G with the following noteworthy features: • [Extensive Analysis with Case Laws (from 2016 to March 2023)] specifically for the following topics: o Pleadings which are required to avail the exceptions/exclusions to Benami transactions o Shell companies o Civil asset forfeiture regime o Nature of confiscation o Controversy over the date of order passed by authorities, whether passed within limitation or after but 'backdated' to show it was passed within the limitation o Case Laws of similar/identically worded provisions from other Laws such as: ■ Income-tax ■ Civil Procedure Code o Valuation Rules and methods • [Ready Reckoner] is provided for the following cases: o In respect of the relatives in whose name property can be held without attracting the taint of Benami o Benami Transaction in Shares Reckoner o Alphabetical Ready Reckoner to Benami Law • [Benami Share Transactions] are explained in light of relevant provisions of the Companies Act 2013 • [Analysis of Procedures] which includes the following: o Procedure before Initiating Officer (IO) u/s 24 (responses to show cause notice & provisional attachment order) o Procedure before Adjudicating Authority (AA) u/s 26 (rights of noticee to require material in possession of IO, based on which the IO attached the show caused property and made reference to the AA • [Analysis of Appellate, Revision and Rectification Remedies] is provided in this book • [Valuation Rules for Determining the Fair Market Value] of Benami property to levy fines under sections 53 and 54 as a percentage of fair market value • [Interaction with Other Laws] This book covers the relevant provisions of other laws, such as: o Companies Act, 2013 o Fugitive Economic Offenders Act, 2018 o Income Tax Act, 1961 o Indian Penal Code, 1860 o Civil Procedure Code, 1908 o Criminal Procedure Code, 1973 o Prevention of Money-laundering Act, 2022 o Transfer of Property Act, 1882 o Indian Trust Act, 1882 The detailed contents of the book are as follows: • Preliminary • Prohibition of Benami Transactions • Authorities • Attachment, Adjudication and Confiscation • Appellate Tribunal • Special Courts • Offences and Prosecution • Miscellaneous

Download or read book Taxmann s Benami Black Money Money Laundering Laws Covering amended updated annotated text of the Benami Black Money PMLA Fugitive Economic Offenders Laws 2023 Edition written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-04-03 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to provide a complete and thorough understanding of the statutory portion (i.e. Act, Rules, Circulars & Notifications, etc.) of the Benami, Black Money and Money Laundering Laws. It covers the amended, updated & annotated text of the following laws: • Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act 2023 with Rules, Schemes & Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended upto date with Rules, Challans, Instructions and Circulars & Notifications • Fugitive Economic Offenders Act, 2018, with 5+ Rules & Notifications • Prevention of Money-laundering Act, 2002, as amended upto date with 10+ Rules, Regulations & Notifications The Present Publication is the 2023 Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board with the following coverage. • Prohibition of Benami Property Transactions Act, 1988, with Rules, Schemes & Notifications o Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance Act, 2023 o Prohibition of Benami Property Transactions Rules, 2016, as amended up to date o Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019 o Benami Transactions Informants Reward Scheme, 2018 o Notifications • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with Rules, Challans, Instructions and Circulars & Notifications o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended up to date o Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 o Undisclosed Foreign Income and Assets Challan o Instruction to Subordinate Authorities – Instructions Regarding Handling of Income-tax Cases and Black Money Cases o Circulars and Notifications • Fugitive Economic Offenders Act, 2018 with 5+ Rules & Notifications o Fugitive Economic Offenders Act, 2018 o Declaration of Fugitive Economic Offenders (Forms and Manner of Filing Application) Rules, 2018 o Fugitive Economic Offenders (Manner of Attachment of Property) Rules, 2018 o Fugitive Economic Offenders (Issuance of Provisional Attachment Order) Rules, 2018 o Fugitive Economic Offenders (Procedure for Conducting Search and Seizure) Rules, 2018 o Fugitive Economic Offenders (Manner and Conditions for Receipt and Management of Confiscated Properties) Rules, 2018 o Fugitive Economic Offenders (Procedure for Sending Letter of Request to Contracting State) Rules, 2018 o Notifications • Prevention of Money-laundering Act, 2002 with 10+ Rules, Regulations & Notifications o Prevention of Money-laundering Act, 2002, as amended up to date o 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 Period of Retention) Rules, 2005 o Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005 o Prevention of Money-laundering (Maintenance of Records) Rules, 2005 o 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 o Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005 o 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 o Prevention of Money-laundering (Manner of Receiving the Records authenticated Outside India) Rules, 2005 o Prevention of Money-laundering (Appeal) Rules, 2005 o Adjudicating Authority (Procedure) Regulations, 2013 o Prevention of Money-laundering (Issuance of Provisional Attachment Order) Rules, 2013 o Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013 o Prevention of Money-laundering (Restoration of Property) Rules, 2016 o Notifications

Download or read book K Venkoba Rao s Exclusive Treatise on The Prohibition of Benami Property Transactions Act 1988 45 of 1988 written by K. Venkoba Rao and published by . This book was released on 2018 with total page 1092 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxmann s Law Relating to Prohibition of Benami Property Transactions Act 1988 written by and published by . This book was released on 2018 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Nathuni Lal s the Benami Transactions Prohibition Act 1988 and Law of Benami Transactions written by Nathuni Lal and published by . This book was released on 1990 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bharat s Guide to Prohibition of Benami Property Transactions Act 1988 written by and published by . This book was released on 2019 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Indian Trusts Act 1882 as amended by the Benami Transactions Prohibition Act 1988 with special reference to taxation laws dealing with all kinds of trusts including charitable and religious trusts and a comparative study of trust law of the United States written by N. Suryanarayana Iyer and published by . This book was released on 1992 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Code of Civil Procedure written by Kansas and published by Universal Law Publishing. This book was released on 1950 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Practical Guide to Search and Seizure under Income Tax Act 3e written by Gagan Kumar and published by Bloomsbury Publishing. This book was released on 2022-01-31 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the book It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. Key Features It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner. It gives pointed answers to common questions. Answers are supported with relevant case laws. Offers practical solutions to complex situations. Step by step guide to deal with search and surveys. About the author Gagan Kumar is a commerce graduate from Delhi University, a member of the Bar Council of Delhi and a fellow member of the Institute of Chartered Accountants of India. Before setting up "Krishnomics Legal" Gagan was Principal Associate with one of the leading law firms of India and also worked with large accounting firms. With extensive experience in litigation and advisory aspects on tax practice, he has successfully represented various matters before the Supreme Court, High Court, Income tax and central excise and service tax tribunals and district courts. Gagan has advised several domestic and international companies on tax issues relating to corporate tax, transfer pricing, mergers and restructuring, tax prosecution, GST, custom, service tax etc. he has also advised on structuring options to various private equity funds.

Download or read book Trust and Governance Institutions written by Clay Wescott and published by IAP. This book was released on 2013-01-01 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores trust in government from a variety of perspectives in the Asian region. The book is divided into three parts, and there are seven Asian countries that have been covered by ten chapters. The first part contains three chapters which focus on two East Asian governments – Hong Kong and Taiwan. The second part includes case studies from two Southeast Asian countries – Thailand and Philippines. The third part consists of four chapters dealing with two South Asian countries – India and Bangladesh. The last chapter analyzes governance failure (i.e., the absence of trust) as uncertainty from a theoretical perspective.

Download or read book CARO 2020 Companies Auditor s Report Order 2020 written by CMA Anand Kumar Shrivastava B.E. (Civil) and published by Nitya Publications. This book was released on 2020-01-01 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the analysis and comprehensive commentary on CARO 2020 under the following heads: 1. Short title, application and commencement 2. Auditor’s report to contain matters specified in Para 3 and 4 3. Matters to be included in auditor’s report 4. Reasons to be stated for unfavourable or qualified answers This book is relevant for professional courses conducted by: 1. The Institute of Cost Accountants of India. 2. The Institute of Company Secretaries of India. 3. The Institute of Chartered Accountants of India. Author: CMA

Download or read book ERA Post RERA written by Dr. Adv. Harshul Savla (MRICS), Adv. Darsh Dharod and published by Notion Press. This book was released on 2023-04-29 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: RERA is an Act to establish the Real Estate Regulatory Authority for regulation and promotion of the real estate sector and to ensure sale of real estate project, in an efficient and transparent manner and to protect the interest of consumers in the real estate sector and to establish an adjudicating mechanism for speedy dispute redressal and also to establish the Appellate Tribunal to hear appeals from the decisions, directions or orders of the Real Estate Regulatory Authority and the adjudicating officer and for matters connected therewith or incidental thereto. 1 lakh Real Estate Projects and more than 70,000 Agents across India have registered under RERA. Furthermore, RERA has disposed of more than 1,06,000 cases till date. All States and UTs have notified rules under RERA except Nagaland, which is under process to notify the rules. 32 States/UTs have set up Real Estate Regulatory Authority.