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February 2014

A. P. (DIR Series) Circular No. 97 dated 20th January, 2014

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

Know Your Customer (KYC) norms / Anti-Money Laundering (AML) standards / Combating the Financing of Terrorism (CFT) Obligation of Authorised Persons under Prevention of Money Laundering Act, (PMLA), 2002, as amended by Prevention of Money Laundering (Amendment) Act, 2009 Money changing activities

This circular contains the amended the instructions issued to Authorised Money Changers (AMC) with respect to establishment of business relationships by corporates. The revised guidelines are as under: –

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