E10 · FIU-IND/STR-2022/KC-ASSOC/EXTR-2025 · RESTRICTED
FINANCIAL INTELLIGENCE UNIT EXTRACT — KC ASSOCIATES (CONSULTING)
FIU-India · STR Analysis, 2019–2025 · Produced 16 April 2025
Produced under: PMLA 2002 S.12A — production to investigating officerRequesting officer: Insp. D.S. Rathore, Crimes Branch, South District · I.O. ref. CR/TL/2025/0415

Background

This extract is produced from Financial Intelligence Unit-India (FIU-IND) Suspicious Transaction Report (STR) analysis for the period 2019–2025, relating to an entity designated "KC Associates (Consulting)" and its identified linked accounts. The STR was originally filed in 2022 by a banking correspondent and has been expanded following the 14 April 2025 incident. This document is an extract of findings relevant to the current investigation and does not constitute the full STR file.

KC Associates (Consulting) — Entity Profile

FieldDetails
Registered nameKC Associates (Consulting) LLP
RegistrationDelhi LLP registration No. AAH-9847, registered 2017
Designated partnerKapoor, Krishnamurthy Chandrashekhar
Declared activityPolitical and governmental consulting; public affairs
Registered address14 Tughlak Lane, New Delhi (residential-cum-office)
Turnover declared (2023–24)₹48.3L (ITR filing)
FIU flag statusActive monitoring since 2022

Identified Transaction Patterns — Selected Extract

PeriodCounterparty (abbreviated)NatureAggregate received (period)FIU classification
Jan–Dec 2019VS Enterprises (Mauritius)Consulting retainer₹38LFlagged: offshore origin, political period
Mar–Nov 2022VS Enterprises (Mauritius)Consulting retainer₹27LFlagged: offshore origin
Jan–Mar 2025VS Enterprises (Mauritius)Consulting retainer₹12LFlagged: election period, offshore
Apr 2024PM Political Services (Delhi)One-time settlement payment₹85LFlagged: large single transfer, undisclosed purpose
Nov 2024 – Mar 2025NS2025 Campaign CommitteeSeries of transfers described as "data services"₹1.13 CrFlagged: election period; volume; counterparty (campaign entity)
Sep 2024 – Mar 2025AK Media Consulting (Delhi)Sub-consulting payments₹4.5LNoted: outgoing, not flagged

Pattern Notes

The FIU analysis identifies a recurring structure: incoming transfers from politically linked or offshore counterparties, concentrated in election periods, described as consulting retainers with minimal documented deliverables. The NS2025 Campaign Committee transfers (Nov 2024–Mar 2025) are described in bank memos as "election data analytics services" — no written service agreement has been located in the FIU file.

The PM Political Services payment (Apr 2024, ₹85L) is classified as a single settlement payment with no prior or subsequent transactions between the counterparties. No invoice or contract has been identified.

The VS Enterprises transfers span three periods (2019, 2022, 2025) corresponding approximately to Haryana state election cycles.

Document Status

This extract has been produced to the investigating officer under the Prevention of Money Laundering Act, 2002. The full FIU-IND STR file is available subject to separate production request.