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        F. Acts / Amendment Acts

        Section 173 - Amendment of section 23.

        Finance (No. 2) Act, 2019
        Part VIII
        AMENDMENTS TO THE PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988

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        Applicability of Section 23 clarified: it does not apply where notice under Section 24(1) has been issued. Clarifies that Section 23 shall not apply, and shall be deemed never to have applied, where a notice under sub section (1) of Section 24 has been issued by the Initiating Officer, with the insertion given retrospective effect from the 1st day of November, 2016.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Applicability of Section 23 clarified: it does not apply where notice under Section 24(1) has been issued.

                              Clarifies that Section 23 shall not apply, and shall be deemed never to have applied, where a notice under sub section (1) of Section 24 has been issued by the Initiating Officer, with the insertion given retrospective effect from the 1st day of November, 2016.


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