Taxmann Money Laundering Law Manual Edition 2025

Taxmann Money Laundering Law Manual Edition 2025

Taxmann Money Laundering Law Manual Edition 2025

Description

The Money Laundering Law Manual is a comprehensive legal guide designed to provide an in-depth understanding of the Prevention of Money-Laundering Act, 2002 (PMLA) and its associated rules, regulations, notifications, and judicial interpretations.

This manual is a vital resource for legal practitioners, compliance professionals, policymakers, and academicians who seek clarity and precision in India’s evolving legal landscape surrounding anti-money laundering laws.

The Present Publication is the 2025 Edition, edited by Taxmann’s Editorial Board. This book is amended up to 25^th November 2024. The coverage of this book includes:

• Guide to Prevention of Money-laundering Act, 2002 [45+ Pages | Short Commentary], on the following topics:
• Background of Money-Laundering
• Explores the concept, history, and global efforts against money laundering
• Obligations of Reporting Entities
• Covers the responsibilities of banks, financial institutions, and intermediaries to maintain records and furnish information
• Authorities under the PMLA
• Details the roles and powers of enforcement authorities
• Search, Seizure, and Impounding Provisions
• Explains procedural aspects of investigation and enforcement
• Other Provisions
• Highlights additional legal and procedural nuances under the Act

Prevention of Money-laundering Act, 2002 with Subject Index

15+ Rules/Regulations & Directions framed under the Prevention of Money-laundering Act

• Prevention of Money-laundering(the Manner of Forwarding a Copy of the Order of Provisional Attachment of Property along with the Material, and Copy of the Reasons along with the Material in respect of Survey, to the Adjudicating Authority and its Period of Retention) Rules, 2005
• Prevention of Money-laundering (Receipt and Management of Confiscated Properties) Rules, 2005
• Prevention of Money-laundering (Maintenance of Records) Rules, 2005, as amended by Prevention of Money-laundering (Maintenance of Records) Third Amendment Rules, 2023
• Prevention of Money-laundering (Forms, Search and Seizure or Freezing and the Manner of Forwarding the Reasons and Material to the Adjudicating Authority, Impounding and Custody of Records and the Period of Retention) Rules, 2005
• Prevention of Money-laundering (the Forms and the Manner of Forwarding a Copy of the Order of Arrest of a Person along with the Material to the Adjudicating Authority and its Period of Retention) Rules, 2005
• Prevention of Money-laundering (the Manner of Forwarding a Copy of the Order of Retention of Seized Property along with the Material to the Adjudicating Authority and the Period of its Retention) Rules, 2005
• Prevention of Money-laundering (Manner of Receiving the Records Authenticated Outside India) Rules, 2005
• Prevention of Money-laundering (Appeal) Rules, 2005
• Adjudicating Authority (Procedure) Regulations, 2013
• Prevention of Money-laundering (Appointment and Conditions of Service of Chairperson and Members of Appellate Tribunal) Rules, 2007
• Prevention of Money-laundering (Appointment and Conditions of Service of Chairperson and Members of Adjudicating Authorities) Rules, 2007
• Prevention of Money-laundering(Issuance of Provisional Attachment
• Order) Rules, 2013
• Prevention of Money-laundering (Taking Possession of Attached or Frozen Properties Confirmed by the Adjudicating Authority) Rules, 2013
• Prevention of Money-laundering (Restoration of Property) Rules, 2016
• Know Your Customer (KYC) Directions, 2016

Notifications

Case Laws Digest with Subject Index