Mr Desai's body is currently at the JJ Post Mortem Centre.
Nitin Chandrakant Desai, the Bollywood art director who was found dead in his Karjat studio near Mumbai on Wednesday, had recorded 11 audio messages before his death, the police said. The audio recorder has been sent to the Forensic Science Laboratory (FSL) for examination.
According to the police, Mr Desai has named some people with whom he was upset in the audio messages. The police are not yet revealing the names of the people, but they say that the direction of the investigation may change after the FSL report.
Mr Desai, who was found hanging in his studio, was struggling to repay a Rs 180 crore loan which had increased to Rs 252 crores, and a bankruptcy court had recently approved an insolvency petition against his company, ND's Art World Pvt Ltd.
Presently, the case has been registered as an accidental death report (ADR), however, the police are also probing the financial angle in it. The police are investigating whether the loan burden was a factor in the art director's death. As per the autopsy report following a post-mortem examination of Mr Desai's body at the state-run JJ Hospital in Mumbai, the death was caused by hanging.
The police have seized mobile phones and electronic devices found on the premises and will examine them as part of their investigation. They also recorded statements from Mr Desai's attendants and caretakers at the facility.
Mr Desai's body is currently at the JJ Post Mortem Centre, where Maharashtra Chief Minister Eknath Shinde and Deputy Chief Minister Ajit Pawar paid their respects today. His last rites will be held at ND Studios, as per his family's wishes, the police said.
Mr Desai, created lavish sets for blockbuster films such as "Jodhaa Akbar" and "Lagaan" and the popular TV quiz show "Kaun Banega Crorepati".