Under the PMLA, the burden of proving that proceeds of

Solution

Under Section 24 of the Prevention of Money Laundering Act, in the case of a person charged with the offence of money laundering, the burden of proving that the proceeds of crime are untainted property lies on the accused. This reverse burden of proof is a distinctive feature of the Act, reflecting the difficulty of proving the criminal origin of laundered funds. Once certain foundational facts are established, the accused must demonstrate the legitimate, untainted nature of the property in question.