Section 410

Stolen Property

Property, the possession whereof has been transferred by theft, or by extortion, or by robbery, and property which has been criminally misappropriated or in respect of which criminal breach of trust has been committed, is designated as “stolen property”, whether the transfer has been made, or the misappropriation or breach of trust has been committed, within or without India. But, if such property subsequently comes into the possession of a person legally entitled to the possession thereof, it then ceases to be stolen property.

Simply Explained

Property obtained through theft, extortion, robbery, criminal misappropriation, or criminal breach of trust is called "stolen property," whether it happened in or outside India. However, if the property later comes into the possession of someone legally entitled to it, it is no longer considered stolen.