The fourth accused in the case has been identified as 41-year-old Ajay Grover, a resident of Rohini.
A sum of Rs 19.05 lakh was seized from his possession, police said.
Earlier, the police had apprehended Gohana-based Amit alias Jolly, Rohit alias Ashwin, and Manish.
According to police, the complainant, Ravi, claimed that three men posing as ED officials kidnapped him from Gopal Nagar on October 13.
Later, two more men arrived in another car and brandished a pistol at the victim and asked him to surrender the money which he had obtained from selling a property.
They later took him to his house and took away Rs 3.20 crore along with his cell phones, saying that all this was part of a raid.
Ravi was later dumped near a petrol pump, while the accused left.