Income tax definitions clarify authorities, assets, electronic systems, seized material and virtual digital space under search powers. Section 261 defines roles and core concepts for search, seizure and requisition: hierarchical lists of approving authority, authorised officer and competent authority; an expansive definition of asset including virtual digital assets; incorporation of Information Technology Act meanings for electronic form and electronic record; a broad definition of computer system including remote and cloud servers; procedural markers for the date of conclusion of search or receipt of requisitioned materials; material seized or requisitioned to include books, documents, backups and electronic extracts; and a detailed list of what constitutes virtual digital space.
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.
Income tax definitions clarify authorities, assets, electronic systems, seized material and virtual digital space under search powers.
Section 261 defines roles and core concepts for search, seizure and requisition: hierarchical lists of approving authority, authorised officer and competent authority; an expansive definition of asset including virtual digital assets; incorporation of Information Technology Act meanings for electronic form and electronic record; a broad definition of computer system including remote and cloud servers; procedural markers for the date of conclusion of search or receipt of requisitioned materials; material seized or requisitioned to include books, documents, backups and electronic extracts; and a detailed list of what constitutes virtual digital space.
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