Retention of Seized Records under Section 21 PMLA: Originals, Copies, Servers, Statutory Registers, Inspection & Business-Continuity Rights

Retention of seized records under Section 21 PMLA is legally different from the retention of property under Section 20. Section 21 covers books and computer-stored records and allows an Investigating Officer or Director-authorised officer to retain or continue freezing records for up to 180 days where there is reason to believe they are required for an inquiry under the PMLA. Crucially, Section 21(2) expressly entitles the person from whom the records were seized or frozen to obtain copies. In Sarla Gupta v. Directorate of Enforcement, 2025 INSC 645, the Supreme Court confirmed that this is a

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