Benami Black Money & Money Laundering Laws

This book provides a comprehensive guide to the legal framework in India addressing financial misconduct, including Benami transactions, undisclosed foreign income, fugitive economic offenders, and money laundering. It consolidates key laws?such as:

Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance (No. 2) Act, 2024 with Rules, Schemes & Notifications
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended by the Finance (No. 2) Act 2024 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 and Notifications
The book serves as a detailed reference for legal practitioners, compliance officers, and financial consultants, providing updated statutes, relevant notifications, and procedural guidelines to understand these complex laws effectively.

The Present Publication is the 2024 Edition and has been amended by the Finance (No. 2) Act 2024. This book is edited by Taxmann’s Editorial Board with the following coverage.

Prohibition of Benami Property Transactions Act, 1988, with Rules, Schemes & Notifications
Prohibition of Benami Property Transactions Act, 1988, as amended by the Finance (No. 2) Act, 2024
Prohibition of Benami Property Transactions Rules, 2016, as amended up to date
Prohibition of Benami Property Transactions (Conditions of Services of Members of Adjudicating Authority) Rules, 2019
Benami Transactions Informants Reward Scheme, 2018
Notifications
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with Rules, Challans, Instructions and Circulars & Notifications
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, as amended by the Finance (No. 2) Act, 2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Undisclosed Foreign Income and Assets Challan
Instruction to Subordinate Authorities ? Instructions Regarding Handling of Income-tax Cases and Black Money Cases
Circulars and Notifications
Fugitive Economic Offenders Act, 2018, with 5+ Rules & Notifications
Fugitive Economic Offenders Act, 2018
Declaration of Fugitive Economic Offenders (Forms and Manner of Filing Application) Rules, 2018
Fugitive Economic Offenders (Manner of Attachment of Property) Rules, 2018
Fugitive Economic Offenders (Issuance of Provisional Attachment Order) Rules, 2018
Fugitive Economic Offenders (Procedure for Conducting Search and Seizure) Rules, 2018
Fugitive Economic Offenders (Manner and Conditions for Receipt and Management of Confiscated Properties) Rules, 2018
Fugitive Economic Offenders (Procedure for Sending Letter of Request to Contracting State) Rules, 2018
Notifications
Prevention of Money-laundering Act, 2002, with 10+ Rules & Regulations and Notifications
Prevention of Money-laundering Act, 2002, as amended up to date
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
Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005
Prevention of Money-laundering (Maintenance of Records) Rules, 2005
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
Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of the Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005
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
Prevention of Money-laundering (Manner of Receiving the Records authenticated Outside India) Rules, 2005
Prevention of Money-laundering (Appeal) Rules, 2005
Adjudicating Authority (Procedure) Regulations, 2013
Prevention of Money-laundering (Issuance of Provisional Attachment Order) Rules, 2013
Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013
Prevention of Money-laundering (Restoration of Property) Rules, 2016
Notifications