Under Section 31(1)(c) of the Banning of Unregulated Deposit Schemes Act, 2019, the officer may seize:

Section 31(1)(c) lets the officer seize "any record or property" found in the search that is connected with a deposit-taking scheme run in contravention of the Act. The link to the unlawful scheme is what matters, not who holds the thing or whether depositors have pointed it out.