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    <title>Insertion of new section 281A</title>
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    <description>A claimant seeking to enforce rights in property held benami is barred from instituting suit unless the claimant has disclosed income from the property in an income-tax return, disclosed the property in a net wealth return, or given the prescribed notice to the Income-tax Officer; the Income-tax Officer must, on application and fee, issue relevant extracts or a certified copy of the notice within fourteen days, and the section excludes suits of limited value tried by Courts of Small Causes or equivalent jurisdiction.</description>
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      <description>A claimant seeking to enforce rights in property held benami is barred from instituting suit unless the claimant has disclosed income from the property in an income-tax return, disclosed the property in a net wealth return, or given the prescribed notice to the Income-tax Officer; the Income-tax Officer must, on application and fee, issue relevant extracts or a certified copy of the notice within fourteen days, and the section excludes suits of limited value tried by Courts of Small Causes or equivalent jurisdiction.</description>
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