P M L A - Handbook for Reporting Entities

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ISBN: 978-93-9416-374-4

AUTHOR: CA. Kamal Garg

Edition: 1st edn., 2023

Year: 2023

Pages: 256

 
P M L A - Handbook for Reporting Entities
 
Division I
Introduction and Reporting Entities
Chapter 1 Introduction
Chapter 2  Reporting Entities under PMLA
Chapter 3 Obligations of the Reporting Entities
 
 
Division II
Persons Carrying Designated Business or Profession
Chapter 4 Person Carrying on Activities for Playing Games of Chance for Cash or Kind
Chapter 5 Person being Inspector-General of Registration
Chapter 6 Person being real estate agent
Chapter 7 Person being dealer in precious metals, precious stones and other high value goods
Chapter 8 Person engaged in safekeeping and administration of cash and liquid securities
Chapter 9 Person carrying on designated activities
 
 
Division III
FINNET and CKYC Manuals
Chapter 10 Reporting Format – Introduction
Chapter 11 User Manual – FINGate 2.0 – Request Response
Chapter 12 Central Registry of Securitisation Asset Reconstruction and Security Interest of India (CERSAI)
 
 
Division IV
Appendices
Appendix 1 The Prevention of Money-Laundering Act, 2002
Appendix 2 Prevention of Money-Laundering (Maintenance of Records) Rules, 2005
 
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  • Country: India
CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He is also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc. Besides being a regular guest speaker for IFRS and Management Development Programmes at IBC & PKG, Mumbai ICAI ICSI, Direct Taxes Regional Training Institute (North-west Region) for Income Tax Inspectors training programme, he is also an author of over dozens of book(s) including ‘IFRS and Ind AS Concepts and Applications’. ‘Accounting Standards and IFRS’, Series of Books on Companies Act, 2013, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, Handbook on Company’s Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL’, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, ‘Interim Financial Reporting, ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘ Systematic Approach to Auditing’ for CA (PCC) studies published by Bharat Law House Private Limited. He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR. He possesses a rich industry experience in the areas of Corporate laws (Like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
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