Digital Age Tax Enforcement: Understanding the Implications of Clause 247 of the Income Tax Bill, 2025 vs. Section 132 of the Income Tax Act, 1961

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Digital Age Tax Enforcement: Understanding the Implications of Clause 247 of the Income Tax Bill, 2025 vs. Section 132 of the Income Tax Act, 1961

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...., the power of tax authorities to conduct searches and seizures has become a critical tool for enforcing compliance and uncovering undisclosed income. Clause 247 of the Income Tax Bill, 2025, introduces significant changes in the scope of these powers, particularly concerning the ability of tax officials to access electronic media, including emails, social media, trading, and bank accounts. This a....

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....ions of Clause 247 Clause 247 outlines the conditions under which tax authorities can conduct searches and seizures. It grants the competent authority the power to authorize searches based on information suggesting that a person has failed to produce required documents or possesses undisclosed assets. The clause specifies that authorized officers can enter and search premises, access electronic r....

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....pe of its time. Clause 247 of the 2025 Bill modernizes these powers by explicitly including digital records, aligning with contemporary financial practices. Practical Implications The expanded powers under Clause 247 have significant implications for individuals and businesses. The ability to access digital records means that tax authorities can more effectively trace financial transactions and ....

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Digital Age Tax Enforcement: Understanding the Implications of Clause 247 of the Income Tax Bill, 2025 vs. Section 132 of the Income Tax Act, 1961