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1. Revocation of CHA License - appellant failed to verify the address at which the two clients operated and that requirement of ‘know your customer (KYC)’ was entirely...

2. Verification of identity by reporting entity - Notification

3. Prevention of Money-laundering (Maintenance of Records) Second Amendment Rules, 2018 - Client Due Diligence - filing of the electronic copy of the client's KYC records...

4. Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

5. Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

6. Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

7. Reporting Entity - PMLA - List is getting bulky - More categories related to business included

8. Role and Responsibilities of Reporting Entities under PMLA

9. Reporting Entity under Prevention of Money Laundering Act, 2002 (PMLA)

10. PMLA - Reporting entity - Practicing CA, CS & CWA included in the list

11. Notifies the reporting entities undertake Aadhaar authentication service of the Unique Identification Authority of India - Notification

12. Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity

13. Client Due Diligence. - Rule 9 of the PREVENTION OF MONEY-LAUNDERING (MAINTENANCE OF RECORDS) RULES, 2005, as amended

14. Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such...

15. Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...