This book provides a comprehensive and up-to-date commentary on the Benami law, incorporating the latest amendments introduced by the Finance Act 2025. It examines the Supreme Court's recall of its earlier judgment in the Ganpati Dealcom case and explains how the developments in India's new criminal laws impact Benami transactions. Another notable highlight is the inclusion of the newly introduced section 107 of the Bharatiya Nagarik Suraksha Sanhita 2023 and how it interfaces with the existing legislation. In addition, the work includes a helpful Ready Reckoner listing the relatives in whose names property may be purchased or held without attracting the taint of a Benami transaction. Essentially, this authoritative commentary navigates readers through the entire arc of the legislation—covering definitions, prohibitions, authorities' powers, attachment and adjudication proceedings, appellate remedies, offences, prosecution, and confiscation. It is backed by an extensive Table of Cases, an Alphabetical Reckoner, detailed Appendices, etc.