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Mar 10, 2025
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New Income Tax Bill defines virtual digital space for searches, seizures
The new Income-tax Bill proposes to give powers to tax officers to access social media and other digital accounts including online investment, trading and banking accounts, as well as email servers. The new I-T bill has defined “virtual digital space” in the powers to call for information by income tax authorities during surveys, searches and seizures.
It defines a virtual digital space as “any digital realm that allows users to interact, communicate and perform activities” through computer technology.
Sources said the new provision under Section 247 of the I-T Bill to override the access code of a virtual digital space is “only the reiteration of the already existing provision in a simpler language”.
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