Prohibition of Benami Property Transactions Act, 1988

Section 20: Certain Officers to Assist in Inquiry and Enforcement

Section 20 of the Prohibition of Benami Property Transactions Act, 1988 (PBPT Act) identifies the public authorities and other officers who are required to assist the authorities responsible for enforcing the Act.

Current legal name: The statute was originally enacted as the Benami Transactions (Prohibition) Act, 1988. Following the Benami Transactions (Prohibition) Amendment Act, 2016, it is called the Prohibition of Benami Property Transactions Act, 1988. The 2016 amendment provisions came into force on 1 November 2016.

What does Section 20 provide?

Section 20 creates a statutory duty of assistance. The officers listed in the provision are to assist the authorities in enforcement of the PBPT Act. This enables benami proceedings to draw upon information, institutional records, regulatory expertise and enforcement support held by different government departments, regulators, police and other specified bodies.

Text and scope of Section 20

Section 20 - Certain officers to assist in inquiry, etc.

The following categories of officers are required to assist the authorities in enforcement of the Act:

income-tax authorities appointed under sub-section (1) of section 117 of the Income-tax Act, 1961;
officers of the Customs and Central Excise Departments;
officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic Substances Act, 1985;
officers of a stock exchange recognised under section 4 of the Securities Contracts (Regulation) Act, 1956;
officers of the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934;
police;
officers of enforcement appointed under sub-section (1) of section 36 of the Foreign Exchange Management Act, 1999;
officers of the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992;
officers of any other body corporate constituted or established under a Central or State Act; and
other officers of the Central Government, State Government, local authorities or banking companies whom the Central Government may specify by notification.

Note: The above is an explanatory presentation of the categories in Section 20. For the authoritative statutory wording and amendment status, consult the official India Code text or the Income Tax Department resource linked below.

Meaning and practical effect

The provision is designed to support coordinated enforcement. A benami inquiry may involve tax records, banking information, securities transactions, foreign-exchange material, customs information, corporate records or police assistance. Section 20 places the listed officers within the statutory assistance framework so that PBPT authorities are not confined to information held within a single department.

Income-tax authorities: relevant tax records and information may assist in tracing ownership, consideration and financial relationships.
Customs and Central Excise officers: their records may be relevant where transactions or assets intersect with customs or indirect-tax enforcement.
NDPS officers and police: assistance can be relevant where property or transactions overlap with criminal investigations or suspected proceeds.
Stock exchanges, SEBI and RBI: regulatory and financial-market records can assist in examining securities, banking and financial transactions.
Enforcement Directorate officers: foreign-exchange or related financial information may support investigation of complex ownership or fund flows.
Other notified officers: clause (j) permits the Central Government to specify further officers, authorities or banking-company personnel by notification.

How Section 20 relates to Sections 18 and 19

Section 18 identifies the authorities under the PBPT Act, including the Initiating Officer, Approving Authority, Administrator and Adjudicating Authority. Section 19 deals with powers of the authorities, including specified civil-court-like powers and the ability to requisition assistance in the circumstances stated in that provision. Section 20 complements that framework by identifying categories of officers who shall assist in enforcement.

Important legislative update

Sections 11 to 17 of the PBPT Act were omitted with effect from 1 July 2021. Accordingly, older references that present those provisions as presently operative should be read with caution. Sections 18, 19 and 20 remain part of the current Chapter III framework dealing with authorities, their powers and assistance in enforcement.

Official legal sources

Updated: 14 September 2026. This page is for legal information and reference. Verify the latest statutory text, rules and notifications from official sources before relying on it for a proceeding or compliance decision.