India: Scheduled Offences Under AML Of India (Prevention Of Money Laundering Act, 2002 [PMLA])

Last Updated: 17 August 2017
Article by Vaish Associates Advocates

Why, so many legislations attract PMLA? The endeavour of the Legislature is to cover not only the wealth earned through Illegal means, but also to bring Illegal Income under the purview of PMLA, which includes even Legal Income that is concealed from public authorities. As per the White Paper of May, 2012 by the Ministry of Finance, Government of India, The Money-Laundering is not only the wealth earned through illegal means, the same would also include legal income that is concealed from public authorities:

To evade payment of Taxes (Income Tax, Excise Duty, Sales Tax, Stamp Duty, etc);

To evade payment of other statutory contributions;

To evade compliance with the provisions of Industrial laws such as the Industrial Dispute Act 1947, Minimum Wages Act 1948, Payment of Bonus Act 1936, Factories Act 1948, and Contract Labour (Regulation and Abolition) Act 1970; and / or

To evade compliance with other laws and administrative procedures.

The above itself clarifies, why PMLA includes a wide range of legalisations in India under its ambit, despite the fact that patently none of these legislations have anything to do with the definition of Money-Laundering, as of now any evasion of the state levies and dues will also tantamount to Money-Laundering and attract PMLA. 

Scheduled offences

PART A

PARAGRAPH 1

OFFENCES UNDER THE INDIAN PENAL CODE (45 of 1860)

Section

Description of offence

120B

Criminal conspiracy.

121

Waging or attempting  to  wage  war  or abetting   waging   of   war,  against   the Government of India.

121A

Conspiracy to commit offences punishable by section 121 against the State.

255

Counterfeiting Government stamp.

257

Making or selling instrument for counterfeiting Government stamp.

258

Sale of counterfeit Government stamp.

259

Having possession of counterfeit Government stamp.

260

Using  as  genuine  a  Government  stamp known to be counterfeit.

302

Murder.

304

Punishment for culpable homicide not amounting to murder.

307

Attempt to murder.

308

Attempt to commit culpable homicide.

327

Voluntarily causing hurt to extort property, or to constrain to an illegal act.

329

Voluntarily causing grievous hurt to extort property, or to constrain to an illegal act.

364A

Kidnapping for ransom. etc.

384 to 389

Offences relating to extortion.

392 to 402

Offences relating to robbery and dacoity .

411

Dishonestly receiving stolen property.

412

Dishonestly  receiving  property  stolen  in the commission of a dacoity.

 413

Habitually dealing in stolen property.

414

Assisting in concealment of stolen property.

417

Punishment for cheating.

418

Cheating with knowledge that wrongful loss may ensue to person whose interest offender is bound to protect.

419

Punishment for cheating by personation.

420

Cheating     and     dishonestly     inducing delivery of property.

421

Dishonest or fraudulent removal or concealment of property to  prevent distribution among creditors.

422

Dishonestly   or   fraudulently   preventing debt being available for creditors.

423

Dishonest or fraudulent execution of deed of transfer containing false statement of consideration.

424

Dishonest or fraudulent removal or concealment of property.

467

Forgery of valuable security, Will, etc.

471

Using as genuine a forged document or electronic record.

472 and 473

Making or possessing counterfeit seal, etc., with intent to commit forgery.

475 and 476

Counterfeiting device or mark.

481

Using a false property mark.

482

Punishment for using a false property mark.

483

Counterfeiting a property mark  used  by another.

484

Counterfeiting a mark used by a public servant.

485

Making or possession of any instrument for counterfeiting a property mark.

486

Selling goods marked with a counterfeit property mark.

 487

Making a false mark upon any receptacle containing goods.

488

Punishment for making use of any such false mark.

489A

Counterfeiting currency notes or bank notes.

489B

Using  as  genuine.  Forged  or  counterfeit currency notes or bank notes.

PARAGRAPH 2

 

OFFENCES UNDER THE NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985

(61 of 1985)

Section

Description of offence

15

Contravention in relation to poppy straw.

16

Contravention  in  relation  to  coca  plant and coca leaves.

17

Contravention   in   relation   to   prepared opium.

18

Contravention in relation to opium poppy and opium.

19

Embezzlement of opium by cultivator.

20

Contravention   in   relation   to   cannabis plant and cannabis.

21

Contravention in relation to manufactured drugs and preparations.

22

Contravention in relation to psychotropic substances.

23

Illegal import into India, export from India to  transhipment  of  narcotic drugs  and psychotropic substances.

24

External dealings in narcotic drugs and psychotropic substances in contravention of section 12 of the Narcotics Drugs and Psychotropic Substances Act, 1985.

25A

Contravention of orders made under section 9A of the Narcotic Drugs and Psychotropic Substances Act, 1985.

27A

Financing illicit traffic and harboring offenders.

29

Abetment and criminal conspiracy.

PARAGRAPH 3

OFFENCES UNDER THE EXPLOSIVE SUBSTANCES ACT, 1908  (6 of 1908)

 Section

Description of offence

3

Causing explosion likely to endanger life or property.

4

Attempt to cause explosion, or for making or keeping explosives with intent to endanger life or property.

5

Making or possessing explosives under suspicious circumstances.

PARAGRAPH 4

OFFENCES UNDER THE UNLAWFUL ACTIVITIES (PREVENTION) ACT, 1967  (37 of 1967)

  Section

Description of offence

10 read with section 3

Penalty for being member of an unlawful association, etc.

11 read with section 3

Penalty  for  dealing  with  funds  of  an unlawful association.

13 read with section 3

Punishment for unlawful activities.

16 read with section 15

Punishment for terrorist act.

16A

Punishment for making demands of radioactive substances, nuclear devices, etc.

 17

Punishment for raising fund for terrorist act.

18

Punishment for conspiracy, etc.

18A

Punishment for organizing of terrorist camps.

18B

Punishment for recruiting of any person or persons for terrorist act.

19

Punishment for harboring, etc.

20

Punishment for being member of terrorist gang or organization.

21

Punishment for holding proceeds of terrorism.

38

Offence relating to membership of a terrorist organization.

39

Offence relating to support given to a terrorist organization.

40

Offence of raising fund for a terrorist organization.

PARAGRAPH 5

OFFENCES UNDER THE ARMS ACT, 1959 (54 of 1959)

  Section

Description of offence

25

To manufacture, sell transfer, convert, repair  or  test  or  prove  or expose  or offer for sale or transfer or have in his possession for  sale, transfer, conversion, repair, test or proof, any arms  or  ammunition  to contravention of section 5 of the Arms Act, 1959.

To acquire, have in possession or carry any   prohibited   arms   or prohibited ammunition in contravention of section 7 of the Arms Act, 1959.

  

Contravention  of  section  24  A  of  the Arms Act, 1959 relating to prohibition as  to  possession  of  notified  arms  in disturbed areas, etc.

Contravention of section 24B of the Arms Act, 1959 relating to prohibition as to carrying of notified arms in or through   public   places  in   disturbed areas. 

Other offences specified in section 25.

26

To do any act in contravention of any provisions of section 3, 4, 10 or section 12  of   the   Arms   Act,  1959  in   such manner as specified in sub-section (1) of section 26 of the said Act.

To do any act in contravention of any provisions of section 5, 6, 7 or section 11  of   the   Arms   Act,  1959  in   such manner as specified in sub-section (2) of section 26 of the said Act.

Other offences specified in section 26.

27

Use of arms or ammunition in contravention of section 5 or use of any arms or ammunition in contravention of section 7 of the Arms Act, 1959.

28

Use and possession of fire arms or imitation fire arms in certain cases.

29

Knowingly purchasing arms from unlicensed person or for delivering arms, etc., to person not entitled to possess the same.

30

Contravention of any condition of a license or any provisions of the Arms Act, 1959 or any rule made there under.


 PARAGRAPH 6

OFFENCES UNDER THE WILDLIFE (PROTECTION) ACT, 1972 (53 of 1972)

  Section

Description of offence

51 read with section 9

Hunting of wild animals.

51 read with section 17 A

Contravention of provisions of section 17 A relating to prohibition of picking, uprooting, etc., of specified plants.

51 read with section 39

Contravention of provisions of section 39 relating to wild animals, etc., to be Government property.

51 read with section 44

Contravention of provisions of section 44 relating to dealings in trophy and animals articles without license prohibited.

51 read with section 48

Contravention of provisions of section 48 relating to purchase of animals, etc., by licensee.

51 read with section 49B

Contravention of provisions of section 19B relating to prohibition of dealings in   trophies,   animals,   articles,   etc., derived from scheduled animals.

PARAGRAPH 7

OFFENCES UNDER THE IMMORAL TRAFFIC (PREVENTION') ACT, 1956

(104 of 1956)

Section

Description of offence

5

Procuring, inducing or taking person for the sake of prostitution.

6

Detaining a person in premises where prostitution is carried on.

8

Seducing  or  soliciting  for  purpose  of prostitution.

      9    

Seduction of a person in custody.

PARAGRAPH 8

OFFENCES UNDER THE PREVENTION OF CORRUPTION ACT, 1988 (49 of 1988)

  Section

Description of offence

7

Public servant taking gratification other than  legal  remuneration in  respect  of an official act.

8

Taking gratification in order, by corrupt or illegal means, to influence public servant.

9

Taking   gratification   for   exercise   of personal influence with public servant.

10

Abetment by public servant of offences defined in section 8 or section 9 of the Prevention of Corruption Act, 1988.

13

Criminal    misconduct    by    a    public servant.

PARAGRAPH 9

OFFENCES UNDER THE EXPLOSIVES ACT, 1884 (4 of 1884)

 Section

Description of offence

9B

Punishment for certain offences.

9C

Offences by companies.



 PARAGRAPH 10

OFFENCES UNDER THE ANTIQUITIES AND ARTS TREASURES ACT, 1972 (52 of 1972)

 Section

Description

25 read with section 3

Contravention of export trade in antiquities and art treasures.

28

Offences by companies.

PARAGRAPH 11

OFFENCES UNDER THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992

(15 of 1992)

Section

Description

12A read with section 24

Prohibition of manipulative and deceptive devices, insider trading and substantial Acquisition of securities or control. 

PARAGRAPH 12

OFFENCES UNDER THE CUSTOMS ACT, 1962 (52 of 1962)

  Section

Description of offence

135

Evasion of duty or prohibitions.


 PARAGRAPH 13

OFFENCES UNDER THE BONDED LABOUR SYSTEM (ABOLITION) ACT, 1976 (19 of 1976)

  Section

Description of offence

16

Punishment     for     enforcement     of bonded labor

18

Punishment   for   extracting   bonded labor under the bonded labor system.

20

Abetment to be an offence.

PARAGRAPH 14

OFFENCES UNDER THE CHILD LABOUR (PROHIBITION AND REGULATION) ACT, 1986

(61 of 1986)

  Section

Description of offence

14

Punishment for employment of any child to work in contravention of the provisions of section 3

PARAGRAPH 15

OFFENCES UNDER THE TRANSPLANTATION OF HUMAN ORGANS ACT, 1994 

(42 of 1994)

  Section

Description of offence

18

Punishment  for  removal  of  human organ without authority.

19

Punishment  for  commercial  dealings in human organs.

20

Punishment for contravention of any other provisions of this Act.



 PARAGRAPH 16

OFFENCES UNDER THE JUVENILE JUSTICE (CARE AND PROTECTION OF CHILDREN ACT, 2000

(56 of 2000)

  Section

Description of offence

23

Punishment for cruelty to juvenile or child.

24

Employment  of  juvenile  or  child  for begging.

25

Penalty for giving intoxicating liquor or narcotic      drug      or     psychotropic

substance to juvenile or child.

26

Exploitation    of    juvenile    or    child employee.

PARAGRAPH 17

OFFENCES UNDER THE EMIGRATION ACT, 1983

(31 of 1983)

  Section

Description of offence

24

Offences and penalties.

PARAGRAPH 18

OFFENCES UNDER THE PASSPORTS ACT, 1967

(15 of 1967)

 Section

Description of offence

12

Offence and penalties.

PARAGRAPH 19

OFFENCES UNDER THE FOREIGNERS ACT, 1946

(31 of 1946)

 Section

Description of offence

14

Penalty for contravention of provisions of the Act, etc.

14B

Penalty for using forged passport

14C

Penalty for abetment.

PARAGRAPH 20

OFFENCES UNDER THE COPYRIGHT ACT, 1957

(14 of 1957)

  Section

Description of offence

63

Offence of infringement of copyright or other rights conferred by this Act.

63A.

Enhanced penalty on second and subsequent convictions.

63B.

Knowing use of infringing copy of computer programme.

68A.

Penalty for contravention of section 52A.

PARAGRAPH 21

OFFENCES UNDER THE TRADE MARKS ACT, 1999 

(47 of 1999)

  Section

Description of offence

103

Penalty for applying false trademarks, trade descriptions, etc.

104

Penalty for selling goods or providing services to which false trade mark or

  

false trade description is applied.

105

Enhanced penalty on second or subsequent conviction.

107

Penalty for falsely representing a trade mark as registered.

120

Punishment of abetment in India of acts done out of India.

PARAGRAPH 22

OFFENCES UNDER THE INFORMATION TECHNOLOGY ACT, 2000

(21 of 2000)

 Section

Description of offence

72

Penalty for breach of confidentiality and privacy

75

Act to apply for offence or contravention committed outside India.

PARAGRAPH 23

OFFENCES UNDER THE BIOLOGICAL DIVERSITY ACT, 2002

(18 of 2003)

  Section

Description of offence

55 read with section 6.

Penalties for contravention of section 6, etc.

PARAGRAPH 24

OFFENCES UNDER THE PROTECTION OF PLANT VARIETIES AND FARMERS' RIGHTS ACT, 2001

(53 of 2001)

  Section

Description of offence

70 read with section 68

Penalty for applying false denomination, etc.

 71 read with section 68

Penalty for selling varieties to which false denomination is applied.

72 read with section 68

Penalty for falsely representing a variety as registered.

73 read with section 68

Penalty for subsequent offence.

PARAGRAPH 25

OFFENCES UNDER THE ENVIRONMENT PROTECTION ACT, 1986

(29 of 1986)

 Section

Description of offence

15 read with section 7

Penalty for discharging environmental pollutants,  etc.,  in excess  of prescribed standards.

15 read with section 8

Penalty for handling hazardous substances without complying with procedural safeguards.

PARAGRAPH 26

OFFENCES UNDER THE WATER (PREVENTION AND CONTROL OF POLLUTION) ACT, 1974

(6 of 1974)

  Section

Description of offence

41 (2)

Penalty for pollution of stream or well.

43

Penalty for contravention of provisions of section 24.

PARAGRAPH 27

OFFENCES UNDER THE AIR (PREVENTION AND CONTROL OF POLLUTION) ACT, 1981

(14 of 1981)

  Section

Description of offence

37

Failure to comply with the provisions for operating industrial plant.

PARAGRAPH 28

OFFENCES UNDER THE SUPPRESSION OF UNLAWFUL ACTS AGAINST SAFETY OF MARITIME NAVIGATION AND FIXED PLATFORMS ON CONTINENTAL SHELF ACT, 2002

(69 of 2002)

 Section

Description of offence

3

Offences against ship, fixed platform, cargo of a ship, maritime navigational facilities, etc.


PART B

Part B (containing para 1 to para 25) has been omitted by the Prevention of Money Laundering (Amendment) Act, 2012 (2 of 2013) and all the offences of Part B have now been placed in Part A of the Schedule. 

  PART C

An offence which is the offence of cross border implications and is specified in,

 (1) Part A; or 

(2) omitted by the Prevention of Money Laundering (Amendment) Act, 2012 (2 of 2013) with effect from 15.02.2013. 

(3) the offences against property under Chapter XVII of the Indian Penal Code. 

You may also refer to the following link for details on anti-money laundering (AML) laws in India: http://moneylaundering.legal .

*Vijay Pal Dalmia, Advocate & Partner Vaish Associates Advocates
Email: vpdalmia@vaishlaw.com   Mobile: 09810081079

© 2016, Vaish Associates Advocates,
All rights reserved
Advocates, 1st & 11th Floors, Mohan Dev Building 13, Tolstoy Marg New Delhi-110001 (India).

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