https://www.taxtmi.com/article/detailed?id=10859 A chartered accountant's responsibility in issuing FORM 15CB is confined to examining and certifying the nature of the remittance and tax particulars, not to verifying the intrinsic genuineness of all client documents. Mere issuance of a certificate later used in a transaction identified with money laundering does not, without independent evidence of the accountant's knowledge, intent, or participation, constitute a sufficient basis for prosecution under the Prevention of Money Laundering Act. en-us Fri, 09 Dec 2022 10:13:18 +0530 Fri, 09 Dec 2022 10:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10859 A chartered accountant's responsibility in issuing FORM 15CB is confined to examining and certifying the nature of the remittance and tax particulars, not to verifying the intrinsic genuineness of all client documents. Mere issuance of a certificate later used in a transaction identified with money laundering does not, without independent evidence of the accountant's knowledge, intent, or participation, constitute a sufficient basis for prosecution under the Prevention of Money Laundering Act. Articles Other Topics Fri, 09 Dec 2022 10:13:18 +0530 https://www.taxtmi.com/article/detailed?id=10859