Section 23 PMLA Presumption for Inter-Connected Transactions: When One Tainted Transaction Threatens the Rest & How to Rebut the Cluster

Section 23 PMLA creates a powerful statutory presumption where money-laundering involves two or more inter-connected transactions and one or more of those transactions is proved to be involved in money-laundering. The remaining transactions in the alleged cluster may then be presumed to form part of the inter-connected structure unless the contrary is proved before the competent Adjudicating Authority or Special Court. But one tainted transaction does not automatically make every past or future transaction between the same parties tainted. This detailed 2026 guide by Advocate Ankit Kumar Singh

{ "@context":"https://schema.org", "@type":"Article", "headline":"Section 23 PMLA Presumption for Inter-Connected Transactions: When One Tainted Transaction Threatens the Rest & How to Rebut the Cluster", "description":"Detailed 2026 guide to Section 23 PMLA inter-connected transactions, transaction clusters, common counterparties, fund-flow chains and tran…