Under the PMLA, the offence is investigated based on an

Solution

Under the practice followed by the Enforcement Directorate under the Prevention of Money Laundering Act, an Enforcement Case Information Report (ECIR) is an internal document that records information about the alleged offence of money laundering and initiates the investigation. While it is broadly analogous to a First Information Report, courts have noted that the ECIR is an internal departmental document and is not strictly equivalent to an FIR. It marks the formal commencement of the ED's investigation into the matter.