https://www.taxtmi.com/acts?id=49259 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. en-us Fri, 14 Feb 2025 18:00:09 +0530 Sat, 15 Feb 2025 11:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49259 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. Act-Rules Bills Fri, 14 Feb 2025 18:00:09 +0530 https://www.taxtmi.com/acts?id=49259