Benami property prosecutions require prior sanction from specified income tax authorities before prosecution may be instituted. No prosecution for offences under sections 3, 53 or 54 of the Prohibition of Benami Property Transactions Act may be instituted without the previous sanction of the competent authority, defined as specified senior income tax officers (Commissioner, Director, Principal Commissioner of Income tax or Principal Director of Income tax) under section 2 of the Income tax Act; subsequent amendments prescribed and updated this sanction requirement and the identity of the approving authority.