Section 24 of the Prevention of Money Laundering Act, 2002 helps in prosecution by:

PMLA s.24(a) requires the Authority or Court, in the case of a person charged under s.3, to presume "unless the contrary is proved" that the proceeds of crime are involved in money-laundering, so the accused must rebut it. In Vijay Madanlal Choudhary v. Union of India (2022) the Supreme Court held that the presumption arises only after the prosecution establishes the foundational facts. Confiscation still needs an order under s.8, and the one-crore figure belongs to the bail proviso in s.45.