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Direct Taxes - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Benami transaction - Beneficial owner of property - beneficial ...

Direct Taxes

May 6, 2022

Benami transaction - Beneficial owner of property - beneficial owner for its immediate or future benefit, direct or indirect - Provisional attachment order - Section 2(9)(A) and Section 2(9)(C) can only have effect prospectively. Central Government has notified the date of coming into force of the Amendment Act of 2016 as 01.11.2016. Therefore, these two provisions cannot be applied to a transaction which took place prior to 01.11.2016. - HC

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