Section 54 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 54 lists the officers and others who are "empowered and required to assist the authorities in the enforcement" of the Act. The list runs from customs and income-tax officers to the police, the Reserve Bank, SEBI, Registrars and Sub-Registrars, and the officers and members of the Institutes of Chartered Accountants, Cost Accountants and Company Secretaries.
This article reads it as per the consolidated text of the Act consulted (amendments shown up to 1 August 2019). Later amendments and notifications should be checked. Professionals and registering offices that fall within the list can take legal consultation on what assistance they may be asked for.
The following officers and others are "hereby empowered and required to assist" the authorities in enforcing the Act: customs and central excise officers, NDPS Act officers, income-tax authorities, stock-exchange members and officers, RBI officers, police, enforcement officers under FEMA, SEBI officers, officers of the insurance and pension regulators, the Department of Posts, Registrars and Sub-Registrars, motor-vehicle registering authorities, officers and members of ICAI, the cost accountants' Institute and ICSI, officers of other statutory bodies, and others the Central Government specifies by notification.
What the section says
Section 54 begins: "The following officers and others are hereby empowered and required to assist the authorities in the enforcement of this Act, namely:" and then lists clauses (a) to (j). Two features of the opening words matter.
- "Empowered and required." The section both gives power and creates a duty to assist.
- "Authorities." The assistance is to the authorities named in section 48, whose appointment and powers are in our article on sections 48-49 and 51-53.
The footnote shows that "officers and others" replaced "officers" by Act 2 of 2013, s. 23 (w.e.f. 15-2-2013), which is why the list now includes members of professional institutes as well as officers.
The list, clause by clause
| Clause | Who is empowered and required to assist (as printed) |
|---|---|
| (a) | Officers of the Customs and Central Excise Departments |
| (b) | Officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) |
| (c) | Income-tax authorities under sub-section (1) of section 117 of the Income-tax Act, 1961 (43 of 1961) |
| (d) | Members of the recognised stock exchange referred to in clause (f) of section 2 and the officers of the stock exchanges recognised under section 4 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) |
| (e) | Officers of the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) |
| (f) | Officers of Police |
| (g) | Officers of enforcement appointed under sub-section (1) of section 36 of the Foreign Exchange Management Act, 1999 (40 of 1999) |
| (h) | Officers of the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) |
| (ha) | Officers of the Insurance Regulatory and Development Authority established under section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999) |
| (hb) | Officers of the Forward Markets Commission established under section 3 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952) |
| (hc) | Officers and members of the recognised association recognised under section 6 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952) |
| (hd) | Officers of the Pension Fund Regulatory and Development Authority |
| (he) | Officers of the Department of Posts in the Government of India |
| (hf) | Registrars or Sub-Registrars appointed by the State Governments under section 6 of the Registration Act, 1908 (16 of 1908) |
| (hg) | Registering authority empowered to register motor vehicles under Chapter IV of the Motor Vehicles Act, 1988 (59 of 1988) |
| (hh) | Officers and members of the Institute of Chartered Accountants of India constituted under section 3 of the Chartered Accountants Act, 1949 (38 of 1949) |
| (hi) | Officers and members of the Institute of Cost and Works Accountants of India constituted under section 3 of the Cost and Works Accountants Act, 1959 (23 of 1959) |
| (hj) | Officers and members of the Institute of Company Secretaries of India constituted under section 3 of the Company Secretaries Act, 1980 (56 of 1980) |
| (i) | Officers of any other body corporate constituted or established under a Central Act or a State Act |
| (j) | Such other officers of the Central Government, State Government, local authorities or reporting entities as the Central Government may, by notification, specify in this behalf |
Clauses (ha) to (hj) are shown by the footnote as inserted by Act 2 of 2013, s. 23 (w.e.f. 15-2-2013), and clause (d) as substituted by the same section. In clause (j), "reporting entities" replaced "banking companies" by the same amending Act.
Points to notice in the list
- Clause (d) refers to "clause (f) of section 2" without naming the Act. It sits beside a reference to the Securities Contracts (Regulation) Act, 1956, but the text of clause (d) does not say which Act's section 2 it means. In this Act, clause (f) of section 2(1) is the definition of "Bench". The reference is quoted as printed and is not reconciled here; the reader should check the official text.
- Clause (hd) names the Pension Fund Regulatory and Development Authority without an Act or section, unlike the clauses around it.
- Clauses (hh) to (hj) cover "officers and members". For a chartered accountant, cost accountant or company secretary, the text speaks of members of the Institute as well as its officers. The provision is a duty to assist the authorities, and the text prints no procedure, form or limit on the assistance.
- Clause (i) is open-ended: officers of any other body corporate constituted or established under a Central Act or a State Act.
- Clause (j) is by notification. Central Government may specify other officers of the Central Government, State Government, local authorities or reporting entities. The text does not contain any notification, and no one should assume any particular officer has been added.
- Clause (b), (c), (g) and several others name Acts and sections of other laws. They are quoted as printed. Check the current law for the corresponding provision.
What "assist" covers, and what the text is silent on
The section does not define "assist" and prints no list of acts, no timeline and no form. It does not say what happens if an officer on the list does not assist, and it does not create a penalty. It does not say how an authority asks for assistance. Those details, if any, would be in rules or instructions that this text does not contain.
For a professional reader, one practical point: members of the three professional Institutes are within the list as members. A member's duty to assist authorities is a separate matter from the duties that the Act places on a "reporting entity" under sections 11A to 13; the latter is explained in our guide on CA reporting entity obligations, which does not explain this section.
Two examples
A Sub-Registrar. An authority is tracing the movement of a property purchased with funds under inquiry. Clause (hf) places Registrars and Sub-Registrars appointed under section 6 of the Registration Act, 1908 within the list, so the authority may call on the registering office to assist. The text prints no method; the request would be in the authority's communication.
A chartered accountant. Ms Priya Nambiar (invented), a member of the Institute of Chartered Accountants of India, is contacted by an authority about a client's records. Clause (hh) places members of the Institute within the list. Whether a particular request to her is within the scope of "assist the authorities" is a question on which she should take advice on the exact request; the section itself does not tell her what she may or must disclose.
Need help understanding a request for assistance?
Registering offices, professionals and institutions on this list can receive requests from authorities, and the safest course is to look at the exact words of the request. Our team works with clients through legal consultation, starting with the request and the section it cites.
Key takeaways
- Section 54 empowers and requires listed officers and others to assist the authorities in enforcing the Act.
- The list in clauses (a) to (j) includes customs, income-tax, police, RBI, SEBI, Registrars and Sub-Registrars, motor-vehicle registering authorities and the three professional Institutes.
- Clause (i) is open to officers of any other body corporate under a Central or State Act.
- Clause (j) allows the Central Government to specify others by notification; the text contains none.
- The text prints no procedure, penalty or form for assistance.
- Clause (d) refers to "clause (f) of section 2" without naming the Act; the reference is quoted as printed.
Read next
- Sections 48-49 and 51-53 PMLA: authorities
- Section 50 PMLA: summons, production of documents and evidence
- CA as reporting entity under PMLA
- Enforcement Directorate powers under PMLA
Disclaimer: Based on the consolidated text of the Prevention of Money-laundering Act, 2002 published by the Enforcement Directorate, showing amendments up to Act 23 of 2019 (1 August 2019), and on the Department of Revenue consolidated copy of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 listing amendments up to 19 July 2024, as consulted on 2 October 2026. Later amendments, notifications, other rules and regulator directions should be checked. This article is general information, not legal advice; check the official text before acting.