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The Finance Ministry issued a notification on 3rd May 2023 making the changes to the relevant sections of the Prevention of Money Laundering Act, 2002, or PMLA, and making it applicable to all client transactions done by any Practicing CA, CS and CWA. The Finance ministry vide another notification dated 9th May 2023 brought directors, nominee shareholders, formation agent of Companies/ LLPs under the purview of PMLA.
The Finance Bill, 2023 (introduced on February 01, 2023) has received presidential assent and accordingly Finance Act, 2023 is applicable from financial year 2023–24. The bill was introduced in the LokSabha on 24 March 2023, wherein new amendments were made, and some proposed amendments were modified. The Bill has been passed with more than 60 changes in the Finance Bill introduced on February 01, 2023.
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