https://www.taxtmi.com/article/detailed?id=15013 Whether cloud-hosted information can be treated as books of account turns on ITA'25 survey powers that require taxpayers to provide technical assistance and access codes to enable inspection of information in electronic form. If assessing officers examine and verify cloud data against bank statements and afford taxpayers opportunities to rebut, such cloud-derived information may be functionally assimilated to books of account or other documents for purposes of computing undisclosed income. en-us Wed, 27 Aug 2025 08:41:31 +0530 Wed, 27 Aug 2025 08:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15013 Whether cloud-hosted information can be treated as books of account turns on ITA'25 survey powers that require taxpayers to provide technical assistance and access codes to enable inspection of information in electronic form. If assessing officers examine and verify cloud data against bank statements and afford taxpayers opportunities to rebut, such cloud-derived information may be functionally assimilated to books of account or other documents for purposes of computing undisclosed income. Articles Income Tax Wed, 27 Aug 2025 08:41:31 +0530 https://www.taxtmi.com/article/detailed?id=15013