Virtual digital space definitions expand search and seizure scope to cloud servers, online accounts and digital evidence. This Clause defines officials (approving authority, competent authority, authorised officer) by tiers of directors and commissioners; treats asset to include physical and virtual valuables; and defines computer system and virtual digital space to include computers, networks, cloud servers, online accounts and digital platforms. It prescribes the 'date on which the last of the authorisations for search was executed' for searches and requisitions, defines 'material seized' to include books, documents, digital devices, backups and specialised program data, and gives 'proceeding' a broad scope to cover pending, completed or subsequent proceedings under this Act or the Income-tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Virtual digital space definitions expand search and seizure scope to cloud servers, online accounts and digital evidence.
This Clause defines officials (approving authority, competent authority, authorised officer) by tiers of directors and commissioners; treats asset to include physical and virtual valuables; and defines computer system and virtual digital space to include computers, networks, cloud servers, online accounts and digital platforms. It prescribes the "date on which the last of the authorisations for search was executed" for searches and requisitions, defines "material seized" to include books, documents, digital devices, backups and specialised program data, and gives "proceeding" a broad scope to cover pending, completed or subsequent proceedings under this Act or the Income-tax Act.
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