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Revisit digital search powers under the I-T Bill 2025 Premium

2 min read

Proposed Amendments in Income-Tax Bill, 2025

The Finance Minister's proposal aims to empower tax authorities to access an individual's "virtual digital space" during search and seizure operations.

Current Legal Framework

  • Existing Provisions: Under Section 132 of the Income-Tax Act, 1961, search and seizure are limited to physical spaces like homes and offices.
  • Objective: To find undisclosed income or assets based on suspicion.

Concerns with the New Proposal

  • Privacy and Overreach: The proposal extends to digital spaces, potentially infringing on individual privacy.
  • Vagueness: The definition of ‘virtual digital space’ includes emails, cloud drives, social media, and more, with open-ended criteria.
  • Professional Confidentiality: Risks to journalists and professionals whose work involves sensitive information.

Judicial and Global Standards

  • Supreme Court Guidelines: Interim guidelines on digital device seizure highlight the need for clear protocols.
  • International Practices:
    • Canada: Charter of Rights and Freedoms safeguards against unreasonable search/seizure.
    • USA: Taxpayer Bill of Rights and Riley vs California decision emphasize legal compliance and warrants.

Proportionality and Privacy

The Supreme Court of India mandates a proportionality test for privacy infringements, requiring state actions to be legitimate, necessary, and minimally intrusive.

Recommendations

  • Principles: Uphold proportionality, legality, and transparency in digital enforcement.
  • Safeguards: Narrow the definition of 'virtual digital space', require judicial warrants, and ensure transparency in enforcement actions.
  • Tags :
  • Income-Tax Bill
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