Taxmann Money Laundering Law Manual Edition December 2025

Taxmann Money Laundering Law Manual Edition December 2025

Taxmann Money Laundering Law Manual Edition December 2025

The Present Publication is the 2026 Edition, amended upto 20^th November 2025. This book is edited by Taxmann’s Editorial Board with the following noteworthy features:

• [Latest Amendments & Notifications] Covers updates in the PMLA, including recent rules and government notifications
• [Annotated Statutory Text] Provides the full text of the Prevention of Money-laundering Act 2002, supplemented with detailed explanations, notes, and interpretative comments
• [Extensive Case Law Digest] Includes landmark and recent rulings, offering insight into judicial trends and interpretations of key provisions
• [Rules & Regulations Compilation] Brings together all relevant Rules, Regulations, and Directions issued under PMLA for quick reference
• [User-friendly Structure] Divided into well-organised divisions, each focusing on a specific component—a guide, statutory text, rules/regulations, notifications, and case laws
• [Single-source Reference] From legislative text to recent judicial pronouncements, the Manual consolidates all relevant resources under one cover, eliminating the need to consult multiple documents

The coverage of the book is as follows:

• Guide to Prevention of Money-Laundering Act
  • Background and historical evolution of money-laundering laws
  • Obligations of reporting entities (maintenance of records, furnishing information)
  • Overview of authorities, search/seizure procedures, and other essential provisions
• Prevention of Money-laundering Act 2002
  • Arrangement of sections and fully annotated text of the Act
  • Subject Index for quick navigation
• Rules & Regulations Under PMLA
  • Comprehensive text of all relevant Rules and Regulations, including the Manner of Forwarding Orders, Maintenance of Records, Appeals, Adjudicating Authority procedures, etc.
  • KYC (Know Your Customer) Directions 2016
• Notifications
  • An exhaustive list of government notifications with concise descriptions and references, covering topics such as authorities’ appointments, Aadhaar authentication, special courts, designated business activities, and other procedural guidelines
• Case Laws Digest
  • A curated collection of important court decisions, arranged with page references
  • Includes references to the latest Supreme Court and High Court judgments, providing critical insights into how courts have interpreted AML provisions