<h1>Benami property prohibition expanded, alongside dispute resolution scheme and data-driven compliance to strengthen tax enforcement.</h1> Legislative and administrative reforms strengthen anti-evasion and tax administration by expanding the Benami Transactions framework and enacting a special law for undisclosed foreign assets, introducing GAAR and BEPS-related reporting, rationalising TDS/TCS and payment rules, and providing a time-bound Direct Tax Dispute Resolution Scheme for resolution of specified appeals and retrospective tax arrears.