The Contracting State are the one, the Country outside India, with whom the Union of India has made an arrangements through a treaty.

Identifying means the proof of establishment of the property derived from or used in the committing offence.

Proceeds of Crime involves any property obtained directly or indirectly by committing crime.

Property means both moveable or immoveable and tangible or intangible and those relate in commission of offence.

Tracing means and includes determining the source, movement or title or ownership of the property.    

When a Court in India seeks to execute a Warrant to arrest a person or production of documents or things or all and such scheme requires to be executed in a Contracting State then the Court that seeks such person or things or both may issue a Warrant in duplicate in such form to the Judge or Magistrate of that Court and send it through such Authority as the Central Government has notified and make it executed. 

While in the course of investigation by an Officer or his Superior Officer, it was found desirable to subject the person who is in a Contracting State for such investigation or to secure documents or things in his custody or in his power, and, if the Court is satisfied, it may issue Warrant or Summons to comply with the procedure established under Law by addressing to the concerned Magistrate or Judge to execute it on the person through the Central Government notified authority.

Provided a Court in India receives a Summons or Warrant from the Contracting State to execute against a person in India for his appearance or production of things or documents in that Court, the Indian Court should act in such a way that it was issued by a local Court of his Country and make its execution, absolute.

Provided a person requires by the Contracting State Court is already a Prisoner in India, in such case the Indian Court would follow the laid down procedures by the Union Government to this effect.  

Contrarily, a person requires by the Indian Court is already a Prisoner in the Contracting State, then the Indian Court would follow the laid down procedures given by the Union Government in written with regard to his transfer into India and his safe custody. 

When a Court has reasons to believe that a person has acquired the property directly or indirectly by committing an offence, it may Order attachment of such property as it thinks fit and as per the provisions of Sections 105D to 105J.

Provided the property of the person situate in the Contracting State then the Court issuing Order for forfeiture of the property issue a letter of request to the Court or an Authority in the Contracting State to execute its Order.

If the Union Government receives a letter, requesting it to forfeit a property situate in India, from a Court or Authority in the Contracting State, on the backdrop of such person directly or indirectly obtain the property by committing an offence in that State, the Indian Government can execute such request through Court of its choice as it deems fit and appropriate. 

Whereas the local Court on receipt of a Request Letter sent to it by the Union Government, who in turn received from the Contracting State, may direct the Police not below the rank of Sub Inspector of Police to trace and identify such property.   

Such steps of trace and identification also includes any inquiry or investigation or survey with regard to any person, place, assets, documents, book of accounts, financial institutions or bank or any matters related to it.

Such inquiry or investigation or survey would be done as per the guidance of the Court who directs the Police.

The Officer who was mandated to conduct inquiry or investigation by the local Court and he has reason to believe that the traced and identified property is likely to be concealed or transferred and in such case either he can make an Order to seize the property, if not, attach the property by making an Order in writing and serve a copy of it to the concerned person not to dispose of the attached property without his permission. Otherwise, the Order passed by the Officer is not effective unless the Court confirms it within 30 days.

The Court may engage the District Magistrate where the property is situate or any Officer the District Magistrate appoints as Administrator to administer the property.

The Administrator thus appointed receives and manages the property with respect to the Order passed under Sections 105E and 105H in such manner and subject to such conditions detailed by the Union Government.

The Administrator may also dispose of the attached property according to the instructions to this effect given by the Union Government.

Whereas upon inquiry or investigation or survey, the Court has reason to believe that the person might have acquired the properties from the proceeds of the crime, it may then through a Notice returnable in 30 days, directing him to detail source of income for acquiring movable or immovable property or both and why not all or any of his properties be forfeited to the Central Government declaring it as acquired from the proceeds of committing crime.   

Provided the identified property is in the name of his acquaintance, copy of such Notice also be delivered to that person.

The Court upon receipt of reply, from the person to whom it issued show cause Notice for attaching his properties, after perusing of his statement, examining the documents and evidences or any other evidences it gathered from the acquaintance of such person objecting to the attachment and giving them fullest opportunity of being heard, record its findings, whether all or any of the properties he acquired from the crime proceeds be attached or not.

Provided the party concerned or his acquaintance, an interested party in the properties failed to cause their written statement, the Court based on the available evidences at his disposal then pass an ex parte Order against the person and attach all or any of the properties as it deems appropriate.     

Whereas the Court is satisfied that the properties acquired are from the proceeds of crime but it does not know which particular property was acquired by the person, in such case, it may draw its own decision which property is to be attached and it may accordingly record its findings therein.

In case the shares of a Company is forfeited to the Central Government it shall be registered in its name.

Under this Section, the Court record its findings and forfeited the Central Government free from encumbrance.

Once a Court makes a declaration that the property stands forfeited to the Central Government under Section 105-H, however, when it was not sure of which part of the attached property acquired through crime proceeds, in such case, the Court can give an option to such person in lieu of forfeiture he can pay market value of such part.  

Before making an Order imposing fine, the person shall be given an opportunity of being heard.

The person thus paid fine within the given time, the Court may then revoke its Order passed under Section 105-H and release such property.

Whereas the forfeited property to the Central Government successively transferred in its favour lawfully and the same property shall not be transferred back to the person from whom it was attached and transferred. Once transfer is done any recovery or restoration later is null and void. 

The Letter of Request, Warrant or Summons received by the Union Government from the Contracting State or similarly such request is made by the Indian Courts to the Contracting State through the Union Government of India, it shall be done in such manner as may be notified by the Government.   

The Union Government by notification in a Gazette states the reciprocal arrangements it made with the Contracting State under this Chapter and made available such conditions, exceptions or qualifications in such notification.