If a payment gateway had no knowledge that the funds transferred to the merchant IDs of the accused were derived from criminal activity related to a scheduled offense and it did not knowingly assist the accused in concealing or transferring illicit proceeds as clean money, it cannot be said to have committed any offense under the Prevention of Money Laundering Act, 2002. Even if the payment gateway was negligent in setting up the merchant IDs in the name of the accused, intent is essential to constitute an offense under Section 3 of the PMLA. The commission amount earned by the payment gateway cannot be deemed a result of facilitating the illegal money lending business of the accused if there is no evidence to establish that the payment gateway had the intention to commit the crime under Section 3 of the PMLA.