Treatise On Prevention Of Money- Laundering Act, 2002 ( Law And Practice)

This authoritative treatise on the Prevention of Money-Laundering Act, 2002 is written for practitioners who must translate anti-money-laundering law into courtroom strategy and corporate compliance. The book starts with legislative history and core definitions (proceeds of crime, predicate offences), then maps the investigative architecture — FIU-IND reporting obligations, ED attachment & provisional attachment, searches, seizures and show-cause processes. Detailed chapters explain charge framing under Sections of PMLA, evidentiary dynamics (tracing funds, bank records, forensic accounting), interlocutory reliefs, interim release and the procedure for release/return of attached assets. It critically analyses enforcement agency practice, prosecution tactics and leading judicial pronouncements, and provides defence playbooks for contesting jurisdictional defects, procedural lapses and merit. The compliance section delivers AML programme blueprints: KYC/CDD, transaction monitoring, record retention, STR/CTR filing templates and internal escalation matrices. Appendices include sample petitions (attachment, revocation), checklists for FIU/ED responses, flowcharts of timelines and a jurisprudence digest. Balancing doctrinal depth with hands-on practice tools, the treatise equips lawyers, compliance officers and investigators to prevent, detect and litigate money-laundering matters with confidence.