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Amendment to the Circular titled “Exempting certain entities/activities from the applicability of International Financial Services Centres Authority (Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer) Guidelines, 2022

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CIRCULAR

F. No. IFSCA-BDev0FSSC/2/2023 19 June, 2026

To All Regulated Entities in the International Financial Services Centre

Subject: Amendment to the Circular titled “Exempting certain entities/activities from the

applicability of International Financial Services Centres Authority (Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer) Guidelines, 2022”.

Sir/Madam,

Reference may be drawn to the Circular titled “Exempting certain entities/activities from the applicability of International Financial Services Centres Authority (Anti Money Laundering, Counter-Terrorist Financing and Know Your Customer) Guidelines, 2022” (hereinafter referred to “Exemption Circular”), dated November 18, 2024, issued by the Authority.

  1. In this regard, upon review, it has been decided that clause 3 of the Exemption Circular shall be modified as follows: “All Financial Institutions, including those exempted under clause 2 above, shall transact or receive the monetary consideration (i.e. funds/fees/amount etc.) emanating from the business transactions only through an account maintained with a Banking Unit in IFSC or an SNRR account.”
  2. All other provisions of the Exemption Circular shall remain unchanged.

nating from the business transactions only through an account maintained with a Banking Unit in IFSC or an SNRR account.” 3. All other provisions of the Exemption Circular shall remain unchanged.

  1. This Circular is issued in exercise of the powers conferred by sections 12 and 13 of the International Financial Services Centres Authority Act, 2019, read with rule 9 (14) of the Prevention of Money- Laundering (Maintenance of Records) Rules, 2005, and shall come into force with immediate effect. A copy of this Circular is available on the website of the International Financial Services Centres Authority at https://ifsca.gov.in/Legal/Index/TCce8MyOmco=.

Ankit Bhansali, General Manager Division of AML & CFT, IFSCA

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