The Prevention of Money Laundering Act, 2002 (PMLA) is an Indian law enacted to fight against the criminal offence of legalizing the income/profits from an illegal source. The Act enables government authorities to confiscate property and/or assets earned from illegal sources and through money laundering. The burden of proof lies with the accused, who has to prove that the suspect property/assets have not been obtained through proceeds of crime. The PMLA provides for Anti-money Laundering and Anti-terrorist Financing measures to be taken in India.