Anti-Corruption 2025

INDIA

China

Pakistan

Nepal

Delhi

Bangladesh

India

Myanmar

Law and Practice Contributed by: Priyank Ladoia, Asif Ahmed, Pranav Tomar and Puneet Dhanoa AZB & Partners

Sri Lanka

Contents 1. Legal Framework p.214 1.1 International Conventions p.214 1.2 National Legislation p.214 1.3 Guidelines for the Interpretation and Enforcement of National Legislation p.215 1.4 Recent Key Amendments to National Legislation p.216 2. Bribery and Corruption Elements p.216 2.1 Bribery p.216 2.2 Influence-Peddling p.218 2.3 Financial Record-Keeping p.218

2.4 Public Officials p.219 2.5 Intermediaries p.219 2.6 Lobbyists p.219 3. Scope of Application p.220 3.1 Limitation Period p.220 3.2 Geographical Reach of Applicable Legislation p.220 3.3 Corporate Liability p.220 4. Defences and Exceptions p.221 4.1 Defences p.221 4.2 Exceptions p.222 4.3 De Minimis Exceptions p.222 4.4 Exempt Sectors/Industries p.222 4.5 Safe Harbour or Amnesty Programme p.222 5. Penalties for Violations p.222 5.1 Penalties on Conviction p.222 5.2 Guidelines Applicable to the Assessment of Penalties p.223

6. Disclosure Processes p.223 6.1 Disclosure Obligations p.223 6.2 Voluntary Disclosure Incentives p.224 6.3 Self-Disclosure Procedures p.224

6.4 Protections Afforded to Whistle-Blowers p.224 6.5 Incentives Provided to Whistle-Blowers p.224

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