TMI BlogI-T Bill powers taxmen to override computers, virtual digital space access codes in search, seizureX X X X Extracts X X X X X X X X Extracts X X X X ..... I-T Bill powers taxmen to override computers, virtual digital space access codes in search, seizure X X X X Extracts X X X X X X X X Extracts X X X X ..... zure cases. The Bill, which was introduced in the Lok Sabha on Thursday, included a new terminology "virtual digital space" in the clause relating to search and seizure cases. As per the Bill, virtual digital space encompasses any digital realm that allows users to interact, communicate and perform activities using computer systems, computer networks, communication devices, and includes email ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servers, social media accounts, online investment account, trading account, banking account, etc; any website used for storing details of ownership of any asset; remote server or cloud servers; and digital application platforms. The existing Income Tax Act, 1961, provides that tax officers can break open the lock of any door, box, locker, safe, almirah, or other receptacle in search and seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases where the keys thereof or the access to such building, place, etc., is not available.
The Income Tax Bill, 2025 has also included the provision that states that tax officers can "gain access by overriding the access code to any said computer system, or virtual digital space, where the access code thereof is not available". PTI JD TRB X X X X Extracts X X X X X X X X Extracts X X X X
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