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of <h1>Benamidar's Re-transfer of Property to Beneficial Owner Deemed Invalid Under Income Tax Rules</h1> Re-transfer of benami property by a benamidar to the beneficial owner or any other person on their behalf is prohibited and considered null and void. For instance, if a beneficial owner purchases property in the name of a benamidar, any attempt by the benamidar to re-transfer the property to the beneficial owner or another representative is invalid. This rule is outlined in guidance from the Income Tax Department to prevent avoidance of property confiscation.
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