Indian Penal Code Section 410:
Stolen property.—Property whose possession has been transferred by theft, extortion, or robbery, as well as property that has been criminally misappropriated or in respect of which 1[***] criminal breach of trust has been committed, is referred to as “stolen property,” regardless of whether the transfer, misappropriation, or breach of trust occurred within or outside of India. The property is no longer considered stolen if it subsequently falls into the possession of a person legally entitled to possess it.