Definition of material under PMLA clarifies scope and retention procedures for seized property and forwarding requirements. Definitions specify key terms for retention and transmission of seized property under the Act, including Act, Adjudicating Authority, authorised officer, designated officer, Form, order, and seized property; undefined terms take their meaning from the Act. The amended definition of material covers any material in the authorised officer's possession, including reports or complaints forwarded to a Magistrate under relevant provisions of the Code of Criminal Procedure that form the basis for actions under section 20.