Download THE BENAMI TRANSACTIONS (PROHIBITION) RULES, 2019 (FEDERAL GOVERNMENT) — They shall come into force at once. The Board may, by an order, assign any Commissioner Inland Revenue to exercise the powers and perform the functions of Approving Authority under the provisions of the Act and these rules. For the purpose of sub-clause (b) of clause (15) of section 2, the price shall be determined in accordance with the provisions of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001) and the rules made there under to the extent applicable under the Act.