Section39
The Prevention of Money-Laundering Act, 2002

Right of appellant to take assistance of authorised representative and of Government to appoint presenting officers

In force From 01 Jul 2005 Act 15 of 2003 As on 15 Oct 2026

Act 15 of 2003 Ministry Finance Enacted 17 Jan 2003 In force 01 Jul 2005 Instruments 2

Section 39 of the Prevention of Money-Laundering Act, 2002 deals with right of appellant to take assistance of authorised representative and of Government to appoint presenting officers. A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal. The Act came into force on 01 Jul 2005.

(1) A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal.

Explanation.--For the purposes of this sub-section, the expression "authorised representative" shall have the same meaning as assigned to it under sub-section (2) of section 288 of the Income-tax Act, 1961 (43 of 1961).

(2) The Central Government or the Director may authorise one or more authorised representatives or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the Appellate Tribunal.

Section 39, The Prevention of Money-Laundering Act, 2002 (Act 15 of 2003).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Made under this section, and citing it

2 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 39

What does Section 39 of the Prevention of Money-Laundering Act deal with?

Section 39 of the Prevention of Money-Laundering Act is headed "Right of appellant to take assistance of authorised representative and of Government to appoint presenting officers". A person preferring an appeal to the Appellate Tribunal under this Act may either appear in person or take the assistance of an authorised representative of his choice to present his case before the Appellate Tribunal.

How do I find court cases under Section 39 of the Prevention of Money-Laundering Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Pmla 39, section 39 Pmla, section 39 of the Prevention of Money-Laundering Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 39 of the Prevention of Money-Laundering Act, and has it changed?

Its own text turns on Income-tax Act 288 (Appearance by authorised representative), so none of them can safely be read on its own. 2 instruments name it without being made under it, most recently Notification appoint the Director, Financial Intelligence Unit (2005), then Notification appointing Director of Enforcement (2005).

When did Section 39 of the Prevention of Money-Laundering Act come into force?

Section 39 of the Prevention of Money-Laundering Act, cited as Pmla 39, came into force on 01 Jul 2005, having been enacted on 17 Jan 2003. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.