Section 120 of the Bharatiya Nagarik Suraksha Sanhita, 2023 deals with

Section 120 of the BNSS (formerly section 105H CrPC) deals with "Forfeiture of property in certain cases.": after considering the reply to the notice under section 119 and giving a hearing, the court may declare property found to be proceeds of crime forfeited to the Central Government free from encumbrances. "Identifying unlawfully acquired property" falls under section 116, "Management of properties seized or forfeited" under section 118, and "Notice of forfeiture of property" under section 119.