Section 2 in Extradition Treaty between the Government of the Republic of India and the Government of the Republic of the Philippines
2. Extraditable Offences.
(1)An offence shall be an extraditable offence if it is punishable under the laws of both contracting States by imprisonment for a period of at least one year.(2)An offence may be an extraditable offence notwithstanding that it relates to taxation or revenue or is one of a purely fiscal character.(3)An offence shall also be extraditable notwithstanding that any or all of the essential elements or acts constituting the offence were committed in the territory of the Requested State.Article-3
