THE SCHEDULE
[See section 2(y)]
PART A
Part A lists scheduled offences — that is, offences for which any value of proceeds of crime attracts the money-laundering provisions — grouped into 29 paragraphs by source statute. It covers offences under: the Indian Penal Code, 1860 (Paragraph 1: criminal conspiracy, waging war, counterfeiting currency/stamps, murder, extortion, kidnapping for ransom, robbery/dacoity, cheating, forgery, and related offences); the Narcotic Drugs and Psychotropic Substances Act, 1985 (Paragraph 2); the Explosive Substances Act, 1908 (Paragraph 3); the Unlawful Activities (Prevention) Act, 1967 (Paragraph 4: terrorism-related offences); the Arms Act, 1959 (Paragraph 5); the Wild Life (Protection) Act, 1972 (Paragraph 6); the Immoral Traffic (Prevention) Act, 1956 (Paragraph 7); the Prevention of Corruption Act, 1988 (Paragraph 8); the Explosives Act, 1884 (Paragraph 9); the Antiquities and Art Treasures Act, 1972 (Paragraph 10); the Securities and Exchange Board of India Act, 1992 (Paragraph 11); the Customs Act, 1962 (Paragraph 12); the Bonded Labour System (Abolition) Act, 1976 (Paragraph 13); the Child Labour (Prohibition and Regulation) Act, 1986 (Paragraph 14); the Transplantation of Human Organs Act, 1994 (Paragraph 15); the Juvenile Justice (Care and Protection of Children) Act, 2000 (Paragraph 16); the Emigration Act, 1983 (Paragraph 17); the Passports Act, 1967 (Paragraph 18); the Foreigners Act, 1946 (Paragraph 19); the Copyright Act, 1957 (Paragraph 20); the Trade Marks Act, 1999 (Paragraph 21); the Information Technology Act, 2000 (Paragraph 22); the Biological Diversity Act, 2002 (Paragraph 23); the Protection of Plant Varieties and Farmers’ Rights Act, 2001 (Paragraph 24); the Water (Prevention and Control of Pollution) Act, 1974 (Paragraph 26); the Suppression of Unlawful Acts against Safety of Maritime Navigation and Fixed Platforms on Continental Shelf Act, 2002 (Paragraph 28); and the Companies Act, 2013 (Paragraph 29: punishment for fraud under section 447).
Paragraph 25 (Protection of Plant Varieties allied offences) and Paragraph 27 (Water Act allied offences) were omitted by Act 18 of 2023, s. 2 and Schedule, w.e.f. 13-8-2024.
PART B
Part B lists offences that are “scheduled offences” only where the total value involved is one crore rupees or more. It contains a single entry: offences under the Customs Act, 1962 (52 of 1962) — section 132 (false declaration, false documents, etc.).
PART C
Part C covers an offence which is an “offence of cross border implications” and is specified in—
- (1) Part A; or
- (3) the offences against property under Chapter XVII of the Indian Penal Code (45 of 1860); or
- (4) the offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015).
Serial number (2) of Part C was omitted by Act 2 of 2013, s. 30, w.e.f. 15-2-2013.
