Benami law replaced 'Board' with 'competent authority' defined in tax law, effective Sept 1, 2019. Section 55 of the Prohibition of Benami Property Transactions Act, 1988 is amended to substitute the term Board with competent authority, effective 1 September 2019, and to define competent authority as a Commissioner, a Director, a Principal Commissioner of Income-tax or a Principal Director of Income-tax as defined in section 2 of the Income-tax Act, 1961.