Scheduled Offences Under PMLA: Complete List of Part A, B & C Offences (2026)

Table of Contents

Introduction

Every PMLA case begins with a simple question: is there a scheduled offence? If the answer is no, the whole case collapses. There can be no proceeds of crime, and therefore no money laundering.

This reference page explains scheduled offences in full and in plain language. It covers what a scheduled offence is, how the PMLA Schedule is built, what Part A, Part B and Part C contain, the ₹1 crore rule, the cross-border rule, and the all-important nexus requirement. I have added the leading Supreme Court rulings and mapped the old IPC sections to the new Bharatiya Nyaya Sanhita (BNS).

For the bigger picture of how the law works, start with my cornerstone guide: Introduction to PMLA and ED Law in India.

What Is a Scheduled Offence?

A scheduled offence is the predicate crime on which a money laundering case rests. The word comes from the “Schedule” attached to the PMLA, which lists these offences.

Section 2(1)(y) of the PMLA defines it. A scheduled offence means an offence specified under Part A of the Schedule, or an offence specified under Part C of the Schedule, or an offence specified under Part B where the total value involved is one crore rupees or more.

So the chain of a PMLA case runs like this. First, someone commits a scheduled offence. That offence generates money or property. That property becomes “proceeds of crime”. Dealing with those proceeds is money laundering under Section 3. Remove the first link — the scheduled offence — and the entire chain falls apart. This is why I always examine the scheduled offence before anything else. I explain the money-trail side of this in my guide on proceeds of crime and scheduled offences under the PMLA.

How the PMLA Schedule Is Structured

The Schedule is divided into three parts. Each works differently, and the difference matters a great deal in practice.

Part A lists offences under a large number of statutes. A Part A offence is a scheduled offence with no monetary threshold. Even a small amount can trigger the PMLA if the offence is in Part A.

Part B contains offences that become scheduled offences only when the value involved is one crore rupees or more. Today, Part B is very narrow.

Part C deals with offences that have cross-border implications. It brings in Part A offences and certain property offences where there is an international element.

Importantly, the definition in Section 2(1)(y) treats Part A and Part C offences as scheduled offences directly, while Part B qualifies only above the ₹1 crore threshold. Keep this structure in mind as we go through each part.

Part A — The Main List of Scheduled Offences

Part A is the heart of the Schedule. It draws offences from many statutes. Below is a plain-language overview of the key ones. This is a guide to the categories, not a substitute for reading the current Schedule itself.

Offences under the Indian Penal Code (now BNS)

Part A includes several IPC offences. With the Bharatiya Nyaya Sanhita, 2023 now in force, the equivalent BNS sections apply to offences registered under the new code. The main IPC entries include:

Criminal conspiracy — Section 120B IPC (now Section 61 BNS).
Waging war and offences against the State — Sections 121 to 130 IPC.
Counterfeiting coins and government stamps — Sections 255, 257, 489A and related.
Cheating — Section 420 IPC (now Section 318 BNS).
Forgery — Sections 467, 471, 472, 473, 475, 476 IPC (now Sections 336 to 347 BNS).
Kidnapping and abduction for ransom — Sections 364A and related.
Extortion — Section 384 and related.
Robbery and dacoity — Sections 392 to 402 IPC.
Murder — Section 302 IPC (now Section 103 BNS), in certain contexts linked to organised crime.

Offences under other statutes

Part A also lists offences under a wide range of special laws. The most important include:

Prevention of Corruption Act, 1988 — bribery and corruption by public servants.
Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS) — drug trafficking offences.
Unlawful Activities (Prevention) Act, 1967 (UAPA) — terrorism and terror financing.
Arms Act, 1959 — illegal manufacture and sale of arms.
Explosive Substances Act, 1908, and Explosives Act, 1884.
Securities and Exchange Board of India Act, 1992 (SEBI) — securities fraud and manipulation.
Customs Act, 1962 — certain customs offences.
Companies Act, 2013 — fraud under Section 447.
Information Technology Act, 2000 — cyber offences and identity theft.
Copyright Act, 1957, and Trade Marks Act, 1999 — piracy and counterfeiting.
Wildlife (Protection) Act, 1972 — poaching and trade in protected species.
Immoral Traffic (Prevention) Act, 1956 — trafficking offences.
Antiquities and Art Treasures Act, 1972.
Bonded Labour System (Abolition) Act, Child Labour Act, and the Transplantation of Human Organs Act.
Prevention of Corruption and other anti-fraud statutes, along with several more.

Because Part A carries no monetary limit, most ED cases begin here. A single Part A offence in the underlying FIR is enough to give the ED jurisdiction.

Part B — The ₹1 Crore Offence

Part B is short. Today it identifies the offence under Section 132 of the Customs Act, 1962 — making a false declaration or using false documents in customs matters.

The key point is the threshold. A Part B offence becomes a scheduled offence only if the total value involved is one crore rupees or more. Below that figure, it does not attract the PMLA. So in any Part B matter, the value involved is the first thing to check.

Part C — Cross-Border Offences

Part C targets money laundering with an international dimension. It covers three things:

Any offence specified in Part A that has cross-border implications.
Offences against property under Chapter XVII of the IPC (now the corresponding BNS chapter) that have cross-border implications.
The wilful attempt to evade tax under Section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, where it has cross-border implications.

The idea is to catch proceeds that move across national borders. If a crime is committed abroad but the proceeds travel to India — or a crime in India sends proceeds abroad — Part C can bring it within the PMLA, provided the offence corresponds to a scheduled offence and has a genuine cross-border element.

The Nexus Requirement — Why the Schedule Alone Is Not Enough

Finding an offence in the Schedule is only the start. The ED must also show a nexus — a real link between that offence, the property, and the money laundering. The courts have built strict rules around this. Three points stand out.

First, no scheduled offence means no case. In Vijay Madanlal Choudhary v. Union of India, (2022) 10 SCC 24, the Supreme Court held that the existence of proceeds of crime, tied to a scheduled offence, is the very basis of the offence of money laundering. In Parvathi Kollur v. State (E.D.), 2022 SCC OnLine SC 1975, it confirmed that acquittal or discharge in the scheduled offence ends the PMLA case.

Second, Section 120B cannot be a shortcut. For years the ED paired criminal conspiracy under Section 120B IPC with any offence to claim jurisdiction. In Pavana Dibbur v. Directorate of Enforcement, 2023 INSC 1029, the Supreme Court closed this door. Section 120B becomes a scheduled offence only if the conspiracy is to commit an offence that is itself in the Schedule. The Court repeated this in Yash Tuteja v. Union of India, 2024 INSC 301, where offences under the Income-tax Act read with 120B were held not to create a scheduled offence.

Third, the property must derive from the scheduled offence. Property acquired before the crime, or with clean funds, is not proceeds of crime. I explain this timeline defence, drawing on Seema Garg and other rulings, in my guide on proceeds of crime and scheduled offences.

Together, these rulings mean that the Schedule is a gateway, not a guarantee. The ED must clear the gateway and then prove the nexus.

Common Questions in Practice

In my practice, certain questions about the Schedule come up again and again. Here are quick, practical answers.

Is cheating (Section 420 IPC) a scheduled offence? Yes. It is in Part A, with no monetary limit. Cheating is one of the most common predicate offences in ED cases.

Is a GST or income-tax offence a scheduled offence? Generally, plain tax evasion is not a Part A offence by itself. However, if it is dressed up with forgery, cheating, or criminal conspiracy to commit a scheduled offence, or if it falls under the cross-border tax provision in Part C, the position can change. Each case turns on the exact sections in the FIR.

Does the amount involved matter? For Part A offences, no — any amount can trigger the PMLA. For Part B, yes — the ₹1 crore threshold is essential.

What if the FIR is later quashed or ends in acquittal? The PMLA case cannot survive without the scheduled offence. This is often the most powerful defence, and I set out how to use it in my guides on quashing under Section 482 CrPC / Section 528 BNSS and quashing before the Delhi High Court. The ECIR itself can be challenged on this basis, as explained in my guide on the ECIR.

How the Schedule Fits the Rest of an ED Case

Once a scheduled offence exists, the ED’s machinery follows. It registers an ECIR, issues summons under Section 50, conducts searches under Sections 17 and 18, and may attach property under Section 5 or arrest under Section 19. Bail is governed by the strict Section 45 twin conditions, which I cover in my guides on bail in PMLA cases and anticipatory bail in PMLA cases. The case ends before a Special Court, as explained in my guide on the trial before the PMLA Special Court. For a full survey of the case law, see my PMLA case laws digest.

Every one of these stages assumes a valid scheduled offence at the root. That is why this list matters so much.

Frequently Asked Questions (FAQ)

Q1. What is a scheduled offence under the PMLA? It is the predicate crime listed in the Schedule to the PMLA. Under Section 2(1)(y), it means an offence in Part A or Part C, or a Part B offence where the value is one crore rupees or more. Without it, there are no proceeds of crime and no money laundering.

Q2. What is the difference between Part A, Part B and Part C? Part A lists offences under many statutes with no monetary limit. Part B contains the Customs Act Section 132 offence and applies only at ₹1 crore or more. Part C covers cross-border offences.

Q3. Is Section 420 IPC a scheduled offence? Yes. Cheating under Section 420 IPC, now Section 318 BNS, is in Part A and is a scheduled offence with no monetary threshold.

Q4. Can Section 120B IPC alone be a scheduled offence? No. Per Pavana Dibbur, criminal conspiracy becomes a scheduled offence only if the conspiracy is to commit an offence itself in the Schedule.

Q5. Is tax evasion a scheduled offence? Plain tax evasion usually is not, by itself. It may attract the PMLA if combined with forgery, cheating, or a scheduled conspiracy, or if it falls under the cross-border tax entry in Part C.

Q6. What happens if the scheduled offence is quashed or ends in acquittal? The PMLA case ends. Without the scheduled offence there are no proceeds of crime, so the money laundering prosecution cannot continue.

Q7. Does the amount of money involved matter? For Part A offences, no — any amount can trigger the PMLA. For Part B, the ₹1 crore threshold must be met.

Conclusion

The Schedule is the foundation of the entire PMLA. Part A casts a very wide net, with no monetary limit. Part B is narrow and needs ₹1 crore. Part C reaches across borders. But finding an offence in the Schedule is only the first step. The ED must still prove a real nexus between the scheduled offence, the property, and the alleged laundering – and, as the Supreme Court has held, the case cannot survive if the scheduled offence itself falls.

Disclaimer: This article is for informational and academic purposes only. It does not constitute legal advice or solicitation. The PMLA Schedule is amended from time to time; readers should verify the current Schedule and the exact sections before relying on this list.