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    <title>Digital, social media accounts accessed only in search, survey ops; not against common taxpayer: I-T sources</title>
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    <description>The Income Tax Bill, 2025 authorises an officer to override access codes for computer systems and &#039;virtual digital space&#039; to inspect and seize electronic records, but strictly limited to execution during search and survey operations when the person in control refuses to provide passwords or access; presented as a reiteration of existing powers to obtain digital evidence necessary to detect and compute tax evasion, particularly where data is stored remotely or protected by access controls.</description>
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