Q. Gift deed vs Benami

Question

Purchase of property in the name of sister and then re-transfer of property to brother via Gift deed (Stamp duty has been paid on both transactions), then whether it should be treated as benami property and whether such gift is valid ?

What if it is mentioned in the Gift deed that the property  purchased from brother's money was initially intended for indefinite period but due to some circumstances the sister does not want to hold the same and thus is entering a gift deed to return back gift to his brother in a converted form(cash gift to property) ?

And whether above scenario will get changed due to the fact that above land is a rural agricultural land ?

Even though cash gift being more than 199999, will be covered under Section 269ST of Income Tax Act.