Assets shall be supposed to have laundered in case anyone, directly or indirectly, earns from tax evasion or terrorist
activities or invests in such activities or acquires, holds, possesses or utilizes assets  by committing any or all offences stipulated as follows and in case assets acquired, held or accumulated from investment of such assets is possessed, held or used, utilized or consumed or committed any other act so as to present such assets as legally acquired or earned assets or conceals sources of origin of such assets or assists any one to transform, conceal or transfer such assets with an objective of avoiding legal actions to the person having such assets:-
(a) Offences under the prevailing arms and ammunitions laws,
(b) Offences under the prevailing foreign exchange regulation laws,
(c) Offences of murder, theft, cheating, forgery documents, counterfeiting, kidnap or abduction under the concerned prevailing
laws,
(d) Offences under the prevailing drug control laws,
(e) Offences under the prevailing national park and wild animals conservation laws,
(f) Offences under the prevailing human trafficking and transportation control laws,
(g) Offences under the prevailing cooperatives laws,
(h) Offences under the prevailing forest laws,
(i) Offences under the prevailing corruption control laws,
(j) Offences under the prevailing bank and financial institution laws,
(k) Offences under the prevailing banking offence and punishment laws,
(l) Offences under the prevailing ancient monuments conversation laws,
(m) Other offences under any other law that Government of Nepal prescribes by publishing a notice in the Nepal Gazette.
Clarification: For the purpose of this Section, in case any one has committed any act supposed to be an offence under the following
conventions or provided or collected any money by any means for murdering or physically disabling any person knowingly or with
grounds that such money is being used for committing such offence, he/she shall be supposed to have invested in terrorist activities:-
(1) Tokyo Convention on Offences and Certain Other Acts Committed on Board Aircraft, 1963,
(2) Hague Convention for the Suppression of Unlawful Seizure of Aircraft, 1970,
(3) Montréal Convention for the Suppression of Unlawful Acts Against the Safety of Civil Aviation, 1971,
(4) Convention on the Prevention and Punishment of Crime  Against Internationally Protected Persons Including
Diplomatic Agents, 1973,
(5) International convention Against the Taking of Hostages, 1979,
(6) SAARC Regional Convention on Suppression of Terrorism, 1987,
(7) Any Convention against Terrorist Activities to which Nepal is a party.