Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
All (45)Income Tax (6)GST (5)TDS/TCS (2)Companies Act (1)LLP Act (1)FEMA (4)Customs (1)SEBI (3)ICAI (6)Accounting (4)AML (2)Other (10)
AMLPMLA 2002
Prevention of Money Laundering Act, 2002
Defines money laundering, attachment/confiscation, and reporting duties for specified professionals (including CAs for certain activities).
Effective from: 01 July 2005
AML
ICAI AML Guidelines for Members
How CAs must apply customer due diligence and file STRs when carrying out specified financial transactions covered by PMLA.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.