The document discusses benami transactions under the Benami Transactions (Prohibition) Act of 1988. It defines benami as a transaction made in the name of another person. A benami transaction occurs when one person pays for a property transferred to another person. The original 1988 law on benami transactions consisted of only 8 sections but was later amended in 2016 to include 72 sections. Punishments for benami transactions include confiscation of the benami property and imprisonment of up to 7 years.