Virtual Digital Spaces

  • The new Income-tax Bill defines "virtual digital space" as any digital realm where users can interact, communicate, and perform activities using computer technology.
  • It grants tax officers powers to access digital accounts, including social media, online investment, trading, banking accounts, and email servers during searches and seizures.
  • The bill explicitly includes virtual digital spaces under search and seizure rules, allowing authorities to access electronic records stored in these spaces.
  • Authorized officers can examine on oath any person who has control or access to computer systems, electronic records, or other assets during a ....
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