Critical analysis of source and residence principles under the Income Tax Act, 1961, covering Section 5, Section 9, treaties, POEM, and digital taxation.
Abstract Money laundering constitutes one of the most pressing socio-economic offences confronting India. It undermines financial systems, erodes governance, fuels organized crime, and encourages terrorism financing. In response, the Prevention of Money Laundering Act (PMLA), 2002 was enacted to criminalize laundering and empower agencies to attach and confiscate illicit assets. Despite being robust in design, […]
