Under Section 22 of PMLA, when records or property are found in the possession of a person during a survey or search, which of the following is NOT presumed?

Section 22(1) of PMLA creates three specific presumptions when records or property are found in possession during a survey or search: (i) such records or property belong to the person in whose possession they are found; (ii) the contents of such records are true; and (iii) the signature and handwriting on the records are that of the person to whom they appear to belong. Crucially, the section does NOT presume that the person has committed a scheduled offence. That is a distinct matter to be proved through the normal process of trial. Section 22 only raises evidentiary presumptions about ownership, authenticity, and authorship of documents - not about criminal guilt. Option D therefore goes beyond the scope of this section.