¹[6.  Prohibition on re-transfer of property by benamidar.-- (1)  No person, being a benamidar shall re-transfer the benami property held by him to the beneficial owner or any other person acting on his behalf.

   (2)  Where any property is re-transferred in contravention of the provisions of sub-section (1), the transaction of such property shall be deemed to be null and void.

   (3)  The provisions of sub-sections (1) and (2) shall not apply to a transfer made in accordance with the provisions of section 190 of the Finance Act, 2016 (28 of 2016).]