https://www.taxtmi.com/article/detailed?id=15628 Issuing Form 15CB to certify the nature of remittance does not, by itself, impose criminal liability under the Prevention of Money Laundering Act where the accountant lacked knowledge of forged documents; absence of culpable knowledge and cooperation with authorities distinguish professional certification from conduct generating proceeds of crime and undermines conspiracy allegations, making the professional more appropriately treated as a witness. en-us Thu, 18 Dec 2025 08:03:08 +0530 Thu, 18 Dec 2025 08:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15628 Issuing Form 15CB to certify the nature of remittance does not, by itself, impose criminal liability under the Prevention of Money Laundering Act where the accountant lacked knowledge of forged documents; absence of culpable knowledge and cooperation with authorities distinguish professional certification from conduct generating proceeds of crime and undermines conspiracy allegations, making the professional more appropriately treated as a witness. Articles Income Tax Thu, 18 Dec 2025 08:03:08 +0530 https://www.taxtmi.com/article/detailed?id=15628