Advantages of Opting Economic Laws (Elective) | CA Final New Paper 6D by CA Sanidhya Saraf

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    Benami transaction means; a transaction or an arrangement:-

    ✦ Where the property is transferred to or held by a person, and consideration for such property has been provided or paid by another person.
    ✦ The property is held, by a person, for the immediate or future benefit, direct or indirect, of the person who has provided or paid consideration.
    ✦ Property is held, carried out or made in a fictitious name.
    ✦ Where the owner of the property is not aware of, or, denies knowledge of such ownership.
    ✦ Where person providing consideration for the property is not traceable or is fictitious.

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