Section 24 of the Prevention of Money Laundering Act, 2002 ensures that in money-laundering cases:

Under PMLA s.24(a), in any proceeding relating to proceeds of crime, the Authority or Court "shall, unless the contrary is proved, presume" that the proceeds are involved in money-laundering in the case of a person charged under s.3. The burden of rebuttal therefore lies on that accused; the section neither bars attachment nor makes the Court trace every asset itself.