Section 2(v) and (w) of PMLA which defines “property” and “records”.

  Section   2(v)   and   (w)   of   PMLA   which   defines “property” and “records”.  The same read as follows: “Sec.   2(v)   ­   “property”   ­   means   any property   or   assets   of   every   description, whether corporeal or incorporeal, movable or   immovable,   tangible  or   intangible   and includes   deeds   and   instruments evidencing   title   to,   or   interest   in,   such property or assets, wherever located.” “Sec.   2(w)   –   “records”   –   include   the records  maintained   in  the   form  of  books or   stored   in   a   computer   or   such   other form as may be prescribed.”