One Transaction Contains Scheduled and Non-Scheduled Allegations: How Should Alleged Proceeds of Crime Be Apportioned?

When one FIR, contract, invoice stream or bank account contains both scheduled-offence allegations and unrelated lawful, civil, regulatory or non-scheduled components, the entire transaction value does not automatically become “proceeds of crime.” Section 2(1)(u) PMLA requires identification of property derived or obtained, directly or indirectly, as a result of criminal activity relating to a scheduled offence. This detailed guide develops a causal-apportionment methodology for composite FIRs, mixed invoices, partially genuine contracts and commingled bank accounts; distinguishes lawful consi

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