Schedule explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Most of Part A of the Schedule is a list of special Acts, each with the sections that count as scheduled offences. This article covers Paragraphs 2 to 7, 9, 10, 13 to 19 and 23 to 28: narcotics, explosives, unlawful activities, arms, wildlife, immoral traffic, antiquities, bonded and child labour, human organs, juvenile justice, emigration, passports, foreigners, biodiversity, plant varieties, environment, water, air and maritime navigation. Paragraph 1 (Indian Penal Code) and the paragraphs on corruption, securities, customs, IP, IT and company fraud have their own articles.
It reads the Schedule as per the consolidated text of the Act consulted (amendments shown up to 1 August 2019). The entries are listed as printed; later amendments to the Schedule and notifications should be checked. A lender or investor reviewing a borrower in these sectors can start with legal due diligence.
Under s.2(1)(y)(i), the offences specified under Part A are scheduled offences. Each paragraph names one Act and lists section numbers, sometimes "read with" another section. Paragraph 2 (Narcotic Drugs and Psychotropic Substances Act, 1985) is special: the proviso to s.4 raises the maximum imprisonment for money-laundering from seven to ten years where the proceeds of crime relate to an offence under paragraph 2 of Part A. The Schedule gives labels only; this article explains nothing about the other Acts beyond the printed description.
The ten-year rule tied to Paragraph 2
Section 4 provides rigorous imprisonment for not less than three years up to seven years, and fine. Its proviso says that where the proceeds of crime involved in money-laundering relate to any offence specified under paragraph 2 of Part A of the Schedule, the section has effect as if "ten years" were substituted for "seven years". Paragraph 2 is therefore the only paragraph that this text ties to a different term; see our article on section 4.
The Acts and sections, paragraph by paragraph
The table gives one row per Act. Section references are exactly as printed; "r/w" stands for "read with".
| Para | Act (as printed) | Sections printed |
|---|---|---|
| 2 | Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) | 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25A, 27A, 29 |
| 3 | Explosive Substances Act, 1908 (6 of 1908) | 3, 4, 5 |
| 4 | Unlawful Activities (Prevention) Act, 1967 (37 of 1967) | 10 r/w 3; 11 r/w 3; 13 r/w 3; 16 r/w 15; 16A; 17; 18; 18A; 18B; 19; 20; 21; 38; 39; 40 |
| 5 | Arms Act, 1959 (54 of 1959) | 25, 26, 27, 28, 29, 30 |
| 6 | Wild Life (Protection) Act, 1972 (53 of 1972) | 51 r/w 9; 51 r/w 17A; 51 r/w 39; 51 r/w 44; 51 r/w 48; 51 r/w 49B |
| 7 | Immoral Traffic (Prevention) Act, 1956 (104 of 1956) | 5, 6, 8, 9 |
| 9 | Explosives Act, 1884 (4 of 1884) | 9B, 9C |
| 10 | Antiquities and Arts Treasures Act, 1972 (52 of 1972) | 25 r/w 3; 28 |
| 13 | Bonded Labour System (Abolition) Act, 1976 (19 of 1976) | 16, 18, 20 |
| 14 | Child Labour (Prohibition and Regulation) Act, 1986 (61 of 1986) | 14 |
| 15 | Transplantation of Human Organs Act, 1994 (42 of 1994) | 18, 19, 20 |
| 16 | Juvenile Justice (Care and Protection of Children) Act, 2000 (56 of 2000) | 23, 24, 25, 26 |
| 17 | Emigration Act, 1983 (31 of 1983) | 24 |
| 18 | Passports Act, 1967 (15 of 1967) | 12 |
| 19 | Foreigners Act, 1946 (31 of 1946) | 14, 14B, 14C |
| 23 | Biological Diversity Act, 2002 (18 of 2003) | 55 r/w 6 |
| 24 | Protection of Plant Varieties and Farmers Rights Act, 2001 (53 of 2001) | 70 r/w 68; 71 r/w 68; 72 r/w 68; 73 r/w 68 |
| 25 | Environment Protection Act, 1986 (29 of 1986) | 15 r/w 7; 15 r/w 8 |
| 26 | Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) | 41(2); 43 |
| 27 | Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981) | 37 |
| 28 | Suppression of Unlawful, Acts against Safety of Maritime Navigation and Fixed Platforms on Continental Shelf Act, 2002 (69 of 2002) | 3 |
Two printing points: the title of the Act in Paragraph 28 is printed with a stray comma ("SUPPRESSION OF UNLAWFUL, ACTS"), quoted as printed; and Paragraph 23 prints the year 2002 in the title of the Biological Diversity Act with "(18 OF 2003)" as the Act number and year.
What the printed descriptions say
The Schedule gives a short description beside each section. The groups below follow them closely; where a phrase is quoted, it is as printed.
Paragraph 2: narcotics
Sections 15 to 22 are described as "Contravention in relation to" poppy straw (15), coca plant and coca leaves (16), prepared opium (17), opium poppy and opium (18), cannabis plant and cannabis (20), manufactured drugs and preparations (21) and psychotropic substances (22); section 19 is "Embezzlement of opium by cultivator". Section 23 is "Illegal import into India, export from India or transhipment of narcotic drugs and psychotropic substances". The remaining entries are 24 ("External dealings in narcotic drugs and psychotropic substances in contravention of section 12 of the Narcotic 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 harbouring offenders") and 29 ("Abetment and criminal conspiracy").
Paragraphs 3, 4 and 9: explosives and unlawful activities
- Explosive Substances Act, 1908: section 3 "Causing explosion likely to endanger life or property"; section 4 "Attempt to cause explosion, or for making or keeping explosives with intent to endanger life or property"; section 5 "Making or possessing explosives under suspicious circumstances".
- Explosives Act, 1884: section 9B "Punishment for certain offences" and section 9C "Offences by companies".
- Unlawful Activities (Prevention) Act, 1967: the entries run from membership of an unlawful association and dealing with its funds (10 and 11 read with 3), unlawful activities (13 read with 3) and terrorist acts (16 read with 15) to demands for radioactive substances (16A), raising funds (17), conspiracy (18), terrorist camps (18A), recruitment (18B), harbouring (19), membership of a terrorist gang or organisation (20), holding proceeds of terrorism (21), and offences relating to membership of, support to and raising funds for a terrorist organisation (38, 39, 40).
Paragraphs 5, 6 and 7: arms, wildlife and immoral traffic
- Arms Act, 1959. Section 25 has five printed lines, covering manufacture, sale and possession of arms or ammunition in contravention of section 5; prohibited arms in contravention of section 7; section 24A (notified arms in disturbed areas); section 24B (carrying notified arms in or through public places in disturbed areas); and "Other offences specified in section 25". Section 26 has three lines: contravention of section 3, 4, 10 or 12 as specified in sub-section (1) of section 26, contravention of section 5, 6, 7 or 11 as specified in sub-section (2), and "Other offences specified in section 26". Sections 27 ("Use of arms or ammunitions in contravention of section 5 or use of any arms or ammunition in contravention of section 7"), 28 ("Use and possession of fire arms or imitation fire arms in certain cases"), 29 (knowingly purchasing arms from an unlicensed person or delivering arms to a person not entitled) and 30 (contravention of a licence condition, the Act or its rules) complete the paragraph.
- Wild Life (Protection) Act, 1972. Every entry is section 51 read with another section: 9 (hunting of wild animals), 17A (picking, uprooting, etc., of specified plants), 39 (wild animals, etc., to be Government property), 44 (dealings in trophy and animal articles without licence), 48 (purchase of animal, etc., by licensee) and 49B (dealings in trophies, animal articles, etc., derived from scheduled animals).
- Immoral Traffic (Prevention) Act, 1956. Section 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) and 9 (seduction of a person in custody).
Paragraphs 10, 13 to 19: antiquities, labour, organs, juveniles, travel and foreigners
- Antiquities and Arts Treasures Act, 1972: 25 read with 3 ("Contravention of export trade in antiquities and art treasures") and 28 ("Offences by companies").
- Bonded Labour System (Abolition) Act, 1976: 16 (enforcement of bonded labour), 18 (extracting bonded labour) and 20 (abetment).
- Child Labour (Prohibition and Regulation) Act, 1986: 14 ("Punishment for employment of any child to work in contravention of the provisions of section 3").
- Transplantation of Human Organs Act, 1994: 18 (removal of human organ without authority), 19 (commercial dealings in human organs) and 20 (contravention of any other provision).
- Juvenile Justice (Care and Protection of Children) Act, 2000: 23 (cruelty to juvenile or child), 24 (employment for begging), 25 (giving intoxicating liquor or narcotic drug or psychotropic substance) and 26 (exploitation of juvenile or child employee).
- Emigration Act, 1983 (section 24), Passports Act, 1967 (section 12): "Offences and penalties" in each case.
- Foreigners Act, 1946: 14 (penalty for contravention, etc.), 14B (using forged passport) and 14C (abetment).
Paragraphs 23 to 28: biodiversity, plant varieties, environment and maritime navigation
- Biological Diversity Act: 55 read with 6 ("Penalties for contravention of section 6, etc.").
- Plant Varieties Act: 70 (applying false denomination), 71 (selling varieties to which false denomination is applied), 72 (falsely representing a variety as registered) and 73 (subsequent offence), each read with section 68.
- Environment Protection Act, 1986: 15 read with 7 (discharging environmental pollutants, etc., in excess of prescribed standards) and 15 read with 8 (handling hazardous substances without complying with procedural safeguards).
- Water Act: 41(2) (pollution of stream or well) and 43 (contravention of section 24).
- Air Act: 37 (failure to comply with the provisions for operating industrial plant).
- Maritime navigation Act: 3 ("Offences against ship, fixed platform, cargo of a ship, maritime navigational facilities, etc.").
Reading the list
- A scheduled offence is the foundation. The proceeds of crime are linked to these offences; see our article on section 2 (proceeds of crime and scheduled offence).
- "Read with" matters. Where a row says "51 read with section 9", the entry is that combination and not section 51 alone.
- No threshold. No monetary threshold is printed for Part A.
- Other Acts are outside this text. The sections belong to the other Acts, and the reader should check the current law for them.
A worked example
Samruddhi Pharma Pvt Ltd (invented) is under investigation because a distributor in its chain is accused of diverting a controlled substance. The offence alleged falls within the Narcotic Drugs and Psychotropic Substances Act, 1985, Paragraph 2. If money-laundering is alleged on proceeds linked to that offence, the proviso to s.4 allows imprisonment up to ten years instead of seven. A bank reviewing the company's accounts would treat the Paragraph 2 link as a significant red flag.
In a different sector, a recycling plant (invented) is accused of discharging pollutants beyond prescribed standards. The Environment Protection Act entry "15 read with section 7" is in Paragraph 25, so the offence is scheduled, with no ten-year proviso.
Need help reviewing a sector or counterparty against this list?
If your business sits in a regulated or high-risk sector, or you are lending to one, a structured check of the licences, records and allegations is the practical safeguard. Our team supports clients through legal due diligence, starting with the entity and the Acts that apply to it.
Key takeaways
- Part A lists scheduled offences paragraph by paragraph, each under one named Act.
- Paragraph 2 (NDPS Act, 1985) is the paragraph to which the ten-year term in the proviso to s.4 is tied.
- Some entries are "read with" another section, and the combination is the entry.
- The Schedule gives short labels; this article adds no explanation of the other Acts.
- Paragraph 28 prints the title of its Act with a stray comma, and the Biological Diversity Act is shown as "18 of 2003" with the year 2002 in the title.
- No monetary threshold is printed for Part A.
Read next
- Schedule, Part A, Paragraph 1: Indian Penal Code offences
- Schedule, Part A: corruption, securities, customs, IP and company fraud offences
- Section 4 PMLA: punishment for money-laundering
- Scheduled offences under PMLA: complete list
Disclaimer: Based on the consolidated text of the Prevention of Money-laundering Act, 2002 published by the Enforcement Directorate, showing amendments up to Act 23 of 2019 (1 August 2019), and on the Department of Revenue consolidated copy of the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 listing amendments up to 19 July 2024, as consulted on 2 October 2026. Later amendments, notifications, other rules and regulator directions should be checked. This article is general information, not legal advice; check the official text before acting.