ED, PMLA, FEMA and CBI Investigations in Delhi: A Complete White-Collar Response Guide

By Advocate Ankit Kumar Singh | Last reviewed: 1 August 2026

Delhi is a frequent centre for complex white-collar proceedings involving the Directorate of Enforcement, Central Bureau of Investigation, specialised economic-offence units, adjudicating authorities, appellate bodies, the Delhi High Court and, where a further remedy lies, the Supreme Court of India. A single business transaction may be examined under the Prevention of Money Laundering Act, 2002 (PMLA), Foreign Exchange Management Act, 1999 (FEMA), anti-corruption law and ordinary criminal law.

The safest response is not a single generic “white-collar defence.” It is a controlled legal and documentary system that identifies each agency’s power, each proceeding’s purpose, the immediate deadline and the relationship between the records.

1. Build a complete investigation matrix

List every agency, notice, court and authority in a structured matrix:

  • CBI FIR, regular case or preliminary proceeding;
  • ED summons, search, seizure, freezing or PMLA attachment;
  • FEMA investigation or adjudication notice;
  • predicate police, tax, customs, corporate or corruption proceeding;
  • Special Court, trial court, appellate authority, tribunal or High Court case; and
  • deadline, next hearing and person responsible for the response.

Keep independent files and a master index. Never assume that supplying a document to one agency automatically satisfies another notice.

2. Distinguish PMLA from FEMA

PMLA is a criminal anti-money-laundering law directed at alleged proceeds of crime and section 3 activity. FEMA is principally a civil management law governing foreign exchange, external trade and payments. ED enforces both, but the legal tests, consequences and appellate routes differ.

A cross-border payment may require FEMA reporting and may also become evidence in a PMLA case if the agency alleges a scheduled offence and proceeds of crime. Keep a FEMA transaction schedule and a separate PMLA money-trail analysis.

3. ED summons under section 50 PMLA

Record the officer, file, appearance date, personal-attendance direction and requested documents. Prepare an indexed production with custodians and date ranges. Review earlier statements and records before examination, but do not create a rehearsed false narrative.

For a corporate recipient, identify who can explain the books, transaction, contract and approval. A senior designation does not mean personal knowledge of every entry. A record custodian should be able to explain the system and provenance without speculating about commercial decisions outside the role.

4. FEMA notice and adjudication preparation

For each foreign-exchange transaction, record currency, amount, purpose, remitter, beneficiary, authorised dealer, regulatory route, reporting form, commercial document and subsequent correction. Preserve bank advice, SWIFT material, invoices, agreements, shipping or service records, board approvals and correspondence.

Sections 13 and 16 provide the penalty and adjudication framework. Section 15 addresses compounding on its terms. Assess a reply, corrective action, compounding and appeal as separate options. Do not make an unnecessary admission in one route that may affect another proceeding.

5. CBI investigation and corruption allegations

CBI powers are exercised under the Delhi Special Police Establishment Act, 1946 and applicable criminal law. In Delhi, the jurisdiction analysis differs from state-consent questions that may arise outside a Union territory, but the notified offence, registration and authority must still be checked.

Where the Prevention of Corruption Act, 1988 is invoked, identify the alleged public servant, official function, demand or advantage, decision, private-party role and financial trail. Procurement, tender, licensing and bank cases require the complete administrative and commercial record, not only selected emails.

6. Search and seizure response

During a CBI or ED search, do not obstruct or destroy data. Preserve the authorisation and inventory supplied, identify persons present and record each device, file, storage medium and asset taken. Note serial numbers, seals, custodians and business-continuity needs.

After the search, issue a preservation instruction covering email, messaging, cloud systems, accounting data, backups and physical files. Stop routine destruction where legally required. Do not remotely access or wipe seized devices.

7. PMLA attachment and asset defence

Sections 5 and 8 create a provisional-attachment and adjudication framework. Prepare an asset schedule recording title, beneficial ownership, acquisition date, consideration, source account, loan, encumbrance and current possession. Map the ED allegation to the predicate offence and alleged proceeds.

For a third-party owner or lender, prove the independent interest, consideration and diligence with primary records. Family relationship, company control or possession is relevant but not decisive by itself.

8. Arrest, remand and section 45 bail

If arrest under PMLA section 19 or another law occurs, immediately organise the communicated grounds, arrest memo, remand papers, medical material, predicate case, ED record lawfully available, previous bail orders and antecedent table. Current binding judgments on arrest safeguards must be checked.

Section 45 PMLA contains special bail conditions. The application should analyse the scheduled offence, alleged proceeds of crime, attributed role, documentary record, investigation status, custody, cooperation, flight risk and possible witness or evidence interference. Ordinary bail provisions under the BNSS remain relevant on their terms but do not displace the special statute.

9. Delhi High Court preparation

The Delhi High Court’s official portal publishes e-filing rules, case categorisation, common objections and current practice directions. For bail and other criminal filings, check current affidavit and antecedent-disclosure directions. For FEMA or PMLA appellate work, identify the statutory route, impugned order, limitation and precise question or ground.

Use searchable, bookmarked PDFs; consistent party and FIR details; a verified chronology; complete previous orders; and legible annexures. White-collar records can become extremely large, but volume cannot replace a clear legal issue.

10. Supreme Court lawyer and Advocate-on-Record requirements

People searching for a Supreme Court lawyer for an ED, PMLA, FEMA or CBI matter should understand the procedural distinction between legal preparation, briefing and the right to act and file. Under the Supreme Court framework, filing and acting are undertaken through an Advocate-on-Record. Other advocates may research, draft, advise, brief and appear in accordance with the rules and instructions, but should not misrepresent Advocate-on-Record status.

Before a special leave petition, appeal or other Supreme Court proceeding, collect certified or authenticated orders, calculate limitation, identify the substantial legal issue, preserve the record below and verify every precedent from an official or reliable source. A new factual story cannot ordinarily repair a deficient record.

11. A complete multi-agency response checklist

  1. Create the agency, court and deadline matrix.
  2. Separate PMLA, FEMA, CBI and predicate-case files.
  3. Issue lawful document and device preservation instructions.
  4. Build transaction, property, custody and statement chronologies.
  5. Index every production and acknowledgement.
  6. Reconcile entity, director, employee and third-party roles.
  7. Check attachment, adjudication, bail and appeal deadlines separately.
  8. Verify High Court and Supreme Court procedural requirements before filing.

Related Delhi, PMLA and Supreme Court resources

Read the website’s Delhi PMLA and ED city guide for the matching authority and service-area information. The broader professional scope appears on the PMLA, ED and white-collar crime service page.

For Supreme Court research and briefing discipline, read the website’s internal resource on verifying Supreme Court judgments and avoiding false AI-generated citations.

Official references

About the author

Advocate Ankit Kumar Singh is enrolled with the Bar Council of Bihar (BR/2667/2022). His practice and writing include ED, PMLA, FEMA, CBI-connected economic offences, white-collar defence, High Court proceedings and preparation or professional coordination for appropriate Supreme Court remedies, subject to the Advocate-on-Record framework. Visit advocateankitkumarsingh.in.

Disclaimer: This article is general legal information, not legal advice, solicitation, a claim of a Delhi office, a claim of Advocate-on-Record status or a guarantee of outcome. The current statute, agency record, court rules and binding judgments must be checked for the specific matter.

Location: New Delhi, Delhi, India

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