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  • Revision Class of Deposit & Debentures | CA Inter Law by CA Amit Popli

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    Benami transaction means; a transaction or an arrangement:-

    ✦ Where the property is transferred to or held by a person, and consideration for such property has been provided or paid by another person.
    ✦ The property is held, by a person, for the immediate or future benefit, direct or indirect, of the person who has provided or paid consideration.
    ✦ Property is held, carried out or made in a fictitious name.
    ✦ Where the owner of the property is not aware of, or, denies knowledge of such ownership.
    ✦ Where person providing consideration for the property is not traceable or is fictitious.

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    Income from other sources, which is the last among the five heads of income sketched out in the Income Tax Act, is essentially a head of income that includes all receipts that cannot otherwise be classified under any of the other heads of income.

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    Professional ethics are principles that govern the behaviour of a person or group in a business environment. Like values, professional ethics provide rules on how a person should act towards other people and institutions in such an environment.


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An Act to provide, keeping in view of the economic development of the country, for the establishment of a Commission to prevent practices having adverse effect on competition, to promote and sustain competition in markets, to protect the interests of consumers and to ensure freedom of trade carried on by other participants in markets, in India, and for matters connected therewith or incidental thereto. The Monopolies and Restrictive Trade Practices Act, 1969 [MRTP Act] repealed and is replaced by the Competition Act, 2002, with effect from 01st September, 2009

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  • Revision Class of Deposit & Debentures | CA Inter Law by CA Amit Popliஅடுத்து

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    Benami transaction means; a transaction or an arrangement:-

    ✦ Where the property is transferred to or held by a person, and consideration for such property has been provided or paid by another person.
    ✦ The property is held, by a person, for the immediate or future benefit, direct or indirect, of the person who has provided or paid consideration.
    ✦ Property is held, carried out or made in a fictitious name.
    ✦ Where the owner of the property is not aware of, or, denies knowledge of such ownership.
    ✦ Where person providing consideration for the property is not traceable or is fictitious.

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    After watching this chapter from our videos , you will be able to recall the provisions
    relation to:
     Offence of Money-laundering
     Attachment, Adjudication and Confiscation
     Obligations of Banking Companies, Financial Institutions and
    Intermediaries
     Summons, Searches and Seizures etc.
     Appellate Tribunal
     Special Courts
     Authorities
     Reciprocal Arrangement for Assistance in Certain Matter and Procedure
    for Attachment and Confiscation of Property.

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    Income from other sources, which is the last among the five heads of income sketched out in the Income Tax Act, is essentially a head of income that includes all receipts that cannot otherwise be classified under any of the other heads of income.

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    Professional ethics are principles that govern the behaviour of a person or group in a business environment. Like values, professional ethics provide rules on how a person should act towards other people and institutions in such an environment.


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