Commentary on the Prevention of Money Laundering Act, 2002 is a comprehensive study with critical analyses. It deals with Historical Background, Basics of Money Laundering, Authorities, their Powers & Functions, Tools of Investigation, Attachment, Confirmation & Confiscation, Prosecution, Reporting Entities, Appellate Remedies, Retention of Documents, Records or Properties, Reciprocal Arrangement with foreign countries, Trade based Money-Laundering, Miscellaneous Amendments, Concluding Remarks and Suggestions and Appendices with absolute clarity on the subject. This is the first book of its own kind with updated material, Rules, Regulations, Amendments and judicial pronouncements delivered by different High Courts and the Apex Court.