New Delhi, February 14 – The Income Tax Bill, 2025, introduced in the Lok Sabha on Thursday, empowers tax officers to override access codes to computer systems and virtual digital spaces, including online accounts and cloud servers, during search and seizure operations. This provision is designed to improve access to digital information in cases where access codes are not available.
The Bill introduces the term “virtual digital space,” which broadens the search and seizure scope to include platforms like social media accounts, email servers, banking and trading accounts, and cloud servers. Tax officers are now authorized to bypass access codes to gain entry into these digital spaces for more effective investigations into digital financial activities.
