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.
Part B of the Schedule has one entry, section 132 of the Customs Act, 1962, and it counts as a scheduled offence only if the total value involved is one crore rupees or more. Part C covers "an offence which is the offence of cross border implications", meaning offences in Part A and offences against property under Chapter XVII of the Indian Penal Code, together with a wilful attempt to evade tax under the Black Money Act, 2015.
This article reads them as per the consolidated text of the Act consulted (amendments shown up to 1 August 2019). Later amendments to the Schedule and notifications should be checked. Cross-border structures raise exchange-control questions as well, and FEMA advisory support alongside the legal team helps map both.
Section 2(1)(y) makes three kinds of offence "scheduled": those in Part A; those in Part B if the total value involved is one crore rupees or more; and those in Part C. Part B is section 132 of the Customs Act, 1962, "False declaration, false documents, etc." Part C lists offences of cross border implications: entry (1) is Part A, entry (3) is offences against property under Chapter XVII of the Indian Penal Code, and entry (4) is the wilful attempt to evade tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Entry (2) is omitted.
The definition that links all three parts
Section 2(1)(y) says "scheduled offence" means:
| Sub-clause | Offences | Condition |
|---|---|---|
| (i) | The offences specified under Part A of the Schedule | None stated |
| (ii) | The offences specified under Part B of the Schedule | If the total value involved in such offences is one crore rupees or more |
| (iii) | The offences specified under Part C of the Schedule | None stated |
The footnotes print that sub-clause (ii) was substituted by Act 21 of 2009, s. 2 (w.e.f. 1-6-2009) and that "one crore rupees" replaced "thirty lakh rupees" by Act 20 of 2015, s. 145 (w.e.f. 14-5-2015). That is history; the rule is one crore rupees. Part A is explained in our article on Paragraph 1, our article on corruption, securities, customs, IP and company fraud offences and our article on special Acts.
Part B: offence under the Customs Act, 1962 (52 of 1962)
The footnote prints that Part B was inserted by Act 20 of 2015, s. 151 (w.e.f. 14-5-2015).
| Section | Description of offence |
|---|---|
| 132 | False declaration, false documents, etc. |
How the one crore rupees test works
Read the two provisions together:
- Part B names one offence: section 132 of the Customs Act, 1962.
- Under s.2(1)(y)(ii), that offence is a scheduled offence "if the total value involved in such offences is one crore rupees or more".
- The words are "total value involved in such offences", so the test is on the total, not on a single document.
The Schedule and the definition do not say how "value involved" is measured, and this article does not add a method. The text also does not say what happens to the status of the offence if the value is below one crore rupees, beyond the fact that the sub-clause does not apply.
Note the contrast with Part A, Paragraph 12, which lists section 135 of the same Act ("Evasion of duty or prohibitions") with no value condition. The two are explained side by side in our article on Part A business offences. The site's posts on sections 132 to 134 of the Customs Act, 1962 and section 135 are about the Customs Act itself, not about this Schedule.
Part C: offences of cross border implications
The footnote prints that Part C was inserted by Act 21 of 2009, s. 13 (w.e.f. 1-6-2009). As printed, it reads: "An offence which is the offence of cross border implications and is specified in,—" followed by these entries:
| Entry | Text as printed |
|---|---|
| (1) | Part A; or |
| (2) | Omitted (serial number (2) omitted by Act 2 of 2013, s. 30, w.e.f. 15-2-2013) |
| (3) | The offences against property under Chapter XVII of the Indian Penal Code (45 of 1860). |
| (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). |
Entry (4) is shown by the footnote as inserted by Act 22 of 2015, s. 88 (w.e.f. 1-4-2016). Because entry (2) is omitted, the entries run (1), (3), (4); the numbering is quoted as printed. The Indian Penal Code is named as printed; check the current penal law for the corresponding provision.
What "cross border implications" means
Section 2(1)(ra) defines "offence of cross border implications" as:
- (i) any conduct by a person at a place outside India which constitutes an offence at that place and which would have constituted an offence specified in Part A, Part B or Part C of the Schedule, had it been committed in India, and if such person transfers in any manner the proceeds of such conduct or part thereof to India; or
- (ii) any offence specified in Part A, Part B or Part C of the Schedule which has been committed in India and the proceeds of crime, or part thereof, have been transferred to a place outside India or any attempt has been made to transfer the proceeds of crime, or part thereof, from India to a place outside India.
An Explanation adds that nothing in the clause shall adversely affect any investigation, enquiry, trial or proceeding before any authority in respect of the offences specified in Part A or Part B of the Schedule before the commencement of the Prevention of Money-laundering (Amendment) Act, 2009 (21 of 2009).
Two directions are therefore covered: money coming into India from conduct abroad that would be an offence here, and money going out of India from an offence committed here. Definition (ra) mentions "Part A, Part B or Part C"; Part C itself, as printed, refers to Part A and to the other entries. The text is quoted as printed and not reconciled here.
The clause also uses "proceeds of crime" and "transfer", defined in s.2(1)(u) and (za); see our article on section 2 (proceeds of crime and scheduled offence).
Entry (4): the Black Money Act
Entry (4) links the two laws. It covers "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). The Schedule gives no further description, and this article does not explain the Black Money Act's own sections beyond that. Those are explained in our companion articles on section 51 of the Black Money Act and on sections 1 and 86 to 88 of that Act, and in the site's guide to the Black Money Act and undisclosed foreign income. For tax consequences, see our income-tax guides.
A comparison of the three parts
| Part A | Part B | Part C | |
|---|---|---|---|
| Content | 29 paragraphs, each under one Act | One entry: Customs Act, section 132 | Offences of cross border implications: entries (1), (3), (4) |
| Value condition | None stated | Total value one crore rupees or more | None stated |
| Cross-border element | Not stated in the paragraph | Not stated in the entry | The offence is one of "cross border implications" |
A worked example
Jaldhara Imports (invented) is accused of filing false declarations and false documents to clear goods, and the total value involved in the alleged offences is stated at two crore rupees. Section 132 of the Customs Act, 1962 is the Part B entry, and as the total is above the one crore rupees test in s.2(1)(y)(ii), the offence is a scheduled offence. Had the total been below one crore rupees, that sub-clause would not apply. The company's payments out of India to its overseas supplier are then examined: if proceeds of the scheduled offence, or part, have been transferred to a place outside India, s.2(1)(ra)(ii) describes an offence of cross border implications.
Another case: a resident, Mr Ashok Pillai (invented), makes a wilful attempt to evade tax on a foreign asset, an act referred to in section 51 of the Black Money Act. Entry (4) of Part C lists that offence.
Need help with a cross-border or customs-linked matter?
Where goods, funds or assets cross a border, both the scheduled offence and the exchange-control position matter, and the value test in Part B can decide the issue. Our team assists through FEMA advisory, together with the legal team, starting from the documents and the amounts involved.
Key takeaways
- Part B lists only section 132 of the Customs Act, 1962, "False declaration, false documents, etc."
- Under s.2(1)(y)(ii) that offence is scheduled only if the total value involved is one crore rupees or more.
- Part C lists offences of cross border implications: entry (1) Part A, entry (3) offences against property under Chapter XVII of the Indian Penal Code, entry (4) wilful attempt to evade tax under section 51 of the Black Money Act, 2015; entry (2) is omitted.
- Section 2(1)(ra) defines the offence of cross border implications in two directions: proceeds coming into India and proceeds going out.
- The footnotes print the insertion of Part B (Act 20 of 2015), Part C (Act 21 of 2009) and entry (4) (Act 22 of 2015, w.e.f. 1-4-2016).
- Check the current law for later changes to the Schedule and to the Acts named.
Read next
- Schedule, Part A, Paragraph 1: Indian Penal Code offences
- Schedule, Part A: corruption, securities, customs, IP and company fraud offences
- Section 51 of the Black Money Act, 2015: wilful attempt to evade tax
- 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.