Officials said the two properties have been attached after the department issued a provisional order under the Benami Transactions Act, 1988, that came into force on November 1 last year.
They said the assets are in the benami or proxy-owned possession and the action has been taken after the department carried out raids in this case last month.
The value of the attached properties could not be ascertained immediately.
Benami properties are those in which the real beneficiary is not the one in whose name the property has been purchased. The officials added that a few more such assets will soon be attached in the case, even as they wanted to question Prasad’s MP daughter Misa Bharti and her husband Shailesh Kumar.