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).

The content of this article is intended to provide a general guide to the subject matter. Specialist professional advice should be sought about your specific circumstances. The views expressed in this article are solely of the authors of this article.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
Vaish Associates Advocates
 
In association with
Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions