The Prevention of Money-Laundering Act, 2002 · V — SUMMONS, SEARCHES AND SEIZURES, ETC.

Section 23. Presumption in inter-connected transactions

In force · As amended up to 2026-08

23. Presumption in inter-connected transactions.— Where money-laundering involves two or more inter-connected transactions and one or more such transactions is or are proved to be involved in money-laundering, then for the purposes of adjudication or confiscation[1] [under section 8 or for the trial of the money-laundering offence, it shall unless otherwise proved to the satisfaction of the Adjudicating Authority or the Special Court], be presumed that the remaining transactions from part of such inter-connected transactions. Authority or the Special Court], be presumed that the remaining transactions from part of such 2 [24. Burden of proof.— In any proceeding relating to proceeds of crime under this Act,— (a) in the case of a person charged with the offence of money-laundering under section 3, the Authority or Court shall, unless the contrary is proved, presume that such proceeds of crime are involved in money-laundering; and (b) in the case of any other person the Authority or Court, may presume that such proceeds of crime are involved in money-laundering.]

Source: India Code