Dr. K. K. Khandelwal, Anu Singh A Treatise And Commentary On The Prevention Of Money Laundering Act, 2002

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Here’s a detailed Table of Contents for A Treatise and Commentary on the Prevention of Money Laundering Act, 2002. This structure provides a logical and comprehensive approach to understanding the Act, its implementation, and its impact.

A TREATISE AND COMMENTARY ON THE PREVENTION OF MONEY LAUNDERING ACT, 2002

TABLE OF CONTENTS

PART I – INTRODUCTION & OVERVIEW

1. Introduction to Money Laundering
   • Definition and Concept of Money Laundering
   • Methods and Techniques of Money Laundering
   • Impact on Economy and Society
2. Legislative Background of the PMLA, 2002
   • Evolution of Anti-Money Laundering (AML) Laws in India
   • International Obligations and FATF Compliance
   • Need for Enacting PMLA, 2002

PART II – UNDERSTANDING THE PMLA, 2002

3. Scope and Applicability of PMLA, 2002
   • Territorial and Extraterritorial Jurisdiction
   • Persons and Entities Covered under the Act
   • Key Definitions and Interpretations
4. Offences Under the Act
   • Definition of Money Laundering (Section 3)
   • Proceeds of Crime (Section 2(1)(u))
   • Predicate Offences under Schedule of PMLA
5. Authorities Under the Act
   • Directorate of Enforcement (ED)
   • Financial Intelligence Unit (FIU-IND)
   • Special Courts and Adjudicating Authority

PART III – COMPLIANCE AND PREVENTION MECHANISMS

6. Obligations of Banks, Financial Institutions, and Intermediaries
   • Know Your Customer (KYC) Norms
   • Reporting Obligations (Suspicious Transactions, Cash Transactions)
   • Record-Keeping and Due Diligence
7. Investigation and Prosecution under PMLA
   • Powers of Enforcement Directorate (ED)
   • Summons, Search, Seizure, and Freezing of Assets
   • Role of Special Courts and Burden of Proof
8. Attachment, Confiscation, and Recovery of Proceeds of Crime
   • Provisional Attachment of Property
   • Procedure for Confirmation and Confiscation
   • Rights and Remedies of Affected Parties

PART IV – LEGAL CHALLENGES AND JUDICIAL INTERPRETATION

9. Key Judicial Pronouncements on PMLA
   • Landmark Supreme Court Judgments
   • Important High Court Rulings
   • Interpretation of Provisions by Appellate Tribunals
10. Constitutional and Procedural Challenges

• Presumption of Guilt and Reversal of Burden of Proof
• Overreach of Investigating Authorities
• Safeguards against Arbitrary Action

PART V – AMENDMENTS, DEVELOPMENTS, AND COMPARATIVE ANALYSIS

11. Major Amendments to PMLA

• Key Changes in 2005, 2009, 2012, 2019, and 2022 Amendments
• Impact of Amendments on Enforcement and Compliance

12. Comparative Analysis with Global AML Laws

• USA’s Bank Secrecy Act and PATRIOT Act
• UK’s Proceeds of Crime Act
• FATF Recommendations and Their Implementation in India

13. Future of Anti-Money Laundering Laws in India

• Strengthening Enforcement Mechanisms
• Role of Technology in Detecting Money Laundering
• Policy Recommendations for Effective AML Compliance

PART VI – ANNEXURES & REFERENCE MATERIALS

14. Schedules and Notifications under PMLA

• List of Predicate Offences
• Relevant Rules and Guidelines Issued by RBI, SEBI, FIU

15. Sample Compliance Checklists and Reporting Formats

• Due Diligence Checklist for Financial Institutions
• STR (Suspicious Transaction Report) and CTR (Cash Transaction Report) Samples

16. Bibliography and References

• Case Law Citations
• Legislative Texts and Reports