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The new provision falls under Clause 247 of the Income Tax Bill, granting officers legal access to virtual digital spaces to investigate undisclosed income or assets.
What changes in 2026?
Currently, under Section 132 of the Income Tax Act, 1961, tax officers can search and seize physical assets if they suspect hidden income or property. They can break into locked doors, safes, and lockers if access is unavailable.
The new law extends this power to digital assets, allowing officers to override passwords and security codes to access computers, emails, and online financial accounts.
Expanded powers for tax officers
The new income tax bill defines “virtual digital space” broadly. It includes:
- Social media accounts (Facebook, WhatsApp, Instagram, etc.)
- Email accounts
- Bank and investment accounts
- Trading platforms
- Cloud storage
Officers can break into these accounts if they have reason to believe a taxpayer is hiding income or assets.
How does this affect taxpayers?
The expanded powers mean that individuals suspected of tax evasion could face digital scrutiny. If officers suspect undisclosed income, they can override security codes to access private digital spaces.
Authorities believe these changes will strengthen tax compliance and curb black money. However, privacy concerns are expected to rise. Taxpayers must ensure full disclosure of assets and maintain proper records to avoid legal scrutiny, experts say.
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First Published: Mar 5, 2025 2:13 PM IST
