India's most authoritative reference on the Prevention of Money Laundering Act — authored by former Assistant Directors of the Enforcement Directorate with direct experience in PMLA investigations, attachment orders, and prosecution.
ED officers empowered under Section 16–17 to search premises, seize documents and attach proceeds of crime.
Section 5 — Provisional attachment (180 days). Section 8 — Confirmed attachment after adjudication.
Designated Special Courts try PMLA offences. Reverse burden of proof under Section 24. Stringent bail conditions (Section 45).
Letters Rogatory, bilateral treaties, FATF compliance, foreign attachment and fugitive returns under FEOA 2018.
Prevention of Money Laundering Act, 2002 — enforced by the Enforcement Directorate under the Ministry of Finance.
Projecting, concealing or using proceeds of crime as untainted property. Wide definition covers direct/indirect assistance and attempts.
ED Director/Deputy Director can provisionally attach property for 180 days pending adjudication. No notice required before attachment.
Adjudicating Authority hears attachment cases. Can confirm, modify or annul provisional attachment within 365 days.
ED JDIT/above can arrest persons believed guilty of PMLA offence. Mandatory forwarding to Special Court within 24 hours.
Bail only if: (1) Public Prosecutor given opportunity to oppose; (2) Court satisfied accused not guilty & won't commit further offence.
Bilateral agreements, Letters Rogatory to foreign courts, attachment of property abroad, and reciprocal arrangements with foreign jurisdictions.
Money laundering is an offence only when proceeds arise from a scheduled (predicate) offence — listed across 3 Parts.
Waging war, sedition, murder, kidnapping, robbery, dacoity, counterfeiting currency, forgery.
NDPS Act, 1985 — drug trafficking offences generating proceeds of crime are primary predicate offences.
Illegal manufacture, sale, transfer, import/export of arms and ammunition under Arms Act.
Poaching, illegal trade in endangered species, wildlife trafficking under Wildlife Protection Act, 1972.
Transfer of immovable property by fraudulent means, cheating in property transactions.
Prevention of Corruption Act, COFEPOSA, Customs Act smuggling offences, Companies Act violations.
IT Act offences — hacking, identity theft, cyber fraud generating illegal proceeds.
Customs Act, 1962 — offences under Sections 132, 133, 135, 135A, 136 relating to duty evasion and smuggling.
Trafficking in persons under IPC/BNS and Immoral Traffic Prevention Act.
Part B offences are scheduled only when the amount involved exceeds ₹1 Crore — designed to focus ED on significant economic crimes.
Large-scale cheating and criminal breach of trust where fraud value exceeds ₹1 Crore.
Misappropriation of funds by professionals, trustees, directors — provided value crosses threshold.
Forgery of valuable security, bank instruments, documents of title if value of forgery exceeds ₹1 Crore.
Fraudulent accounts, false statements in prospectus, misapplication of company funds under Companies Act 2013.
Supreme Court in Vijay Madanlal Choudhary (2022) upheld Part B threshold as constitutional — ED jurisdiction limited to ₹1Cr+ cases.
Covers offences that have a cross-border element — money moved internationally, foreign property acquired, or transnational crime.
FEMA violations involving cross-border fund movement can constitute predicate offence where proceeds are laundered internationally.
FEOA 2018 — enables attachment of ALL property (not just PoC) of persons who flee India to escape prosecution.
India has signed MLATs with 44+ countries enabling evidence sharing, joint investigations and foreign asset recovery.
India is FATF member since 2010. India's mutual evaluation report (2024) highlighted strengths in ED enforcement.
Properties of accused located abroad can be attached via Section 60 — bilateral treaty or Letters Rogatory mechanism.
From predicate offence FIR to Special Court conviction — the PMLA enforcement lifecycle.
FIR / charge sheet in scheduled offence (Customs, NDPS, IPC etc.) triggers ED jurisdiction.
ED registers Enforcement Case Information Report. Search, survey, summons under S.50.
PMLA S.5 order attaches proceeds of crime for 180 days without notice to accused.
Adjudicating Authority hears both sides and confirms/releases attachment (S.8).
Prosecution complaint filed. Reverse burden on accused. Conviction → forfeiture of PoC.
Landmark Supreme Court decisions and ED enforcement actions shaping PMLA jurisprudence.
Former ED Assistant Directors — bringing first-hand PMLA investigation and prosecution expertise.