Benami transaction definitions clarified, defining benami property, benamidar, beneficial owner and enforcement authorities for attachment and proceedings.

The substituted definitions delineate benami transaction categories-where property is held by one person though consideration provided by another for that person's benefit, transactions in fictitious names, ownership denial, or untraceable consideration providers-while listing statutory exceptions and excluding certain part performance contracts. It defines "benami property," "benamidar," "beneficial owner," "attachment," "fair market value," and identifies enforcement and appellate bodies (Adjudicating Authority, Appellate Tribunal, Administrator, Approving Authority, Initiating Officer, Bench, Special Court), with cross references to other enactments and rule making authority.

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