Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q32: Scenario: 'FinTech X', a payment aggregator, has been facilitating cross-border payments for freelance workers. The Budget 2026-27 introduces a new "Net-Settle" reporting norm. To whom must FinTech X now report these high-value cross-border transactions directly to prevent money laundering?

A
CBDT (Central Board of Direct Taxes)
B
FIU-IND (Financial Intelligence Unit - India)
C
ED (Enforcement Directorate)
D
CCI (Competition Commission of India)
✅ Correct Answer: B
They must report to FIU-IND.
The Union Budget 2026-27 reinforces that Payment Aggregators are "Reporting Entities" under PMLA.
They must file Suspicious Transaction Reports (STR) directly to the Financial Intelligence Unit (FIU-IND).