<s>[INST] Can a Benamidar re-transfer the Benami property to the beneficial owner or any other person? [/INST] ​No. Re-transfer of the Benami property by the Benamidar to the beneficial owner or any other person acting on his behalf is prohibited, and such a re-transfer is deemed to be null and void.

Example: If A, the beneficial owner, purchases a property in the name of Benamidar B. To avoid confiscation, Benamidar B re-transfers the benami property either to A, the Beneficial Owner, or to P, a person acting on behalf of the Beneficial Owner. Both these transactions are null and void [Illustration from “Keep away from Benami Transaction" leaflet issued by the Income Tax Department].​ </s>