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of <h1>Section 281A: No Lawsuits on Benami Properties Without Tax Disclosure or Notice; Excludes Small Claims Below 2000.</h1> Section 281A of the Income-tax Act, 1961, introduced by the Taxation Laws (Amendment) Act, 1972, addresses the legal enforceability of rights over properties held benami. It prohibits initiating lawsuits to claim ownership of such properties unless the income or net wealth from the property is disclosed in tax returns, or a notice is provided to the Income-tax Officer. The Income-tax Officer must issue relevant extracts from tax returns or notices upon request. This section excludes suits valued at or below two thousand rupees tried by specified small cause courts.
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