Benami property enforcement: dedicated units, section 24 attachment procedures and CBDT-sanctioned prosecution process. The SOP creates dedicated Benami Prohibition Units (BPUs) under each Pr.DIT(Inv.)/DIT(Inv.) to perform Initiating Officer, Approving Authority and Administrator functions under the Prohibition of Benami Property Transactions Act, 1988 (as amended 2016). It prescribes territorial jurisdiction rules, stepwise procedures for detection, provisional attachment under section 24, filing of speaking orders and statements to the Adjudicating Authority, documentary and filing requirements, and prosecution processes requiring prior CBDT sanction, alongside coordination mechanisms with Investigation Directorates and monthly reporting requirements.