Section 13(1A) in The Prevention of Money-Laundering Act, 2002
(1A)[ If at any stage of inquiry or any other proceedings before him, the Director having regard to the nature and complexity of the case, is of the opinion that it is necessary to do so, he may direct the concerned reporting entity to get its records, as may be specified, audited by an accountant from amongst a panel of accountants, maintained by the Central Government for this purpose.(IB)The expenses of, and incidental to, any audit under sub-section (1A) shall be borne by the Central Government.] [Substituted by Act No. 2 OF 2013];
