Benami Transactions law strengthened: expanded definitions, provisional attachment, adjudication and confiscation procedures, and new appellate and special courts.
The Amendment expands definitions and creates a structured enforcement regime: Initiating Officers and Approving Authorities may issue notices, provisionally attach suspected benami property with approvals and limited retention of documents; Adjudicating Authorities (constituted with specified qualifications and benches) adjudicate references, may confirm attachment and order confiscation vesting title in the Central Government; an Appellate Tribunal and Special Courts are established for appeals and prosecutions; offences and penalties for benami transactions and false information are prescribed, with specified procedural safeguards and rule-making powers.

Benami prohibition: amendments strengthen confiscation powers and procedural mechanisms while granting immunity to declarants under declaration scheme.
Amendments reinforce the statutory regime against benami transactions by clarifying legal and administrative procedures to enable effective implementation, empower authorities to confiscate benami property following due process, and provide immunity for those who disclose benami holdings under the income declaration scheme.