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ARTICLE · 19 SEPTEMBER 2025

White-Collar Crime 2025

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What are the key financial crime offences applicable to companies and their directors and officers? (E.g. Fraud, money laundering, false accounting...

IndiaCriminal Law
Rajendra Barot
Rajendra Barot
Prerak Ved
Prerak Ved
Tanaya Doshi
Tanaya Doshi
Chandini Sahni
Chandini Sahni
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  1. What are the key financial crime offences applicable to companies and their directors and officers? (E.g. Fraud, money laundering, false accounting, tax evasion, market abuse, corruption, sanctions.) Please explain the governing laws or regulations.

    The key financial crime offences applicable to companies, its directors1 and other company personnel who are considered liable2, and the respective governing laws and regulations in India are set out below3:
    1. Fraud: Companies Act, 2013 ("Companies Act")
    2. Money-laundering: Prevention of Money Laundering Act, 2002 ("PMLA")
    3. Bribery and corruption: Prevention of Corruption Act, 1988 ("PCA")
    4. Direct and Indirect Tax evasion and income-tax fraud: Income Tax Act, 1961 ("IT Act"), Central Goods and Services Act, 2017 ("GST Act"), Customs Act, 1962 and related tax laws, (collectively, "Tax laws")

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