Comparison of section 248 "Powers to requisition." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

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....the document. Background & Scope Statutory hooks: Clause 248 is part of the Income Tax Bill, 2025 - (Old Version) (referred herein as "this Act" where applicable) and cross-references section 247, section 268 and section 489(2) within the same bill. The provision addresses situations where books, documents, electronic media or computer systems - or assets - that may be relevant to proceedings under "this Act" are in the custody of officers or authorities under other laws. It establishes a power for the approving authority to authorise certain tax officers (Joint Director, Joint Commissioner, Assistant Director, Assistant Commissioner or Income-tax Officer) to requisition delivery of those items. The text defines the authorised requis....

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....x administration to access evidence or assets that might otherwise be inaccessible due to custody by other state agencies or statutory bodies. The repeated use of "reason to believe" suggests a subjective standard based on information in the approving authority's possession, but the text does not elaborate on the nature or quantum of information required. The provision contemplates cooperation with other authorities by obliging them to deliver material "forthwith" or when they deem it no longer necessary to retain it. Exceptions/Provisos Not stated in the document: The text contains no express provisos limiting the power (for example, to preserve ongoing criminal investigations, to require prior consultation, or to impose timelines fo....

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....s, trial confidentiality or state security. Any further interplay with rules, notifications, or circulars is Not stated in the document. Differences between the two provisions and practical impact * Terminology for electronic evidence: Document 1 (Section 248, Income-tax Act, 2025) uses the phrase "any information in electronic form or on a computer system". Document 2 (Clause 248, Income Tax Bill, 2025 - Old Version) uses "any information stored in an electronic media or a computer systems" (with minor grammatical plurality differences). * Practical impact: The updated wording in Document 1 ("in electronic form or on a computer system") is broader and more modern in expression; it may reduce ambiguity about the medium (not restricted ....

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....amework; the updated provision appears to broaden the set of operative rules after delivery. * Phrasing and punctuation differences: Minor grammatical and syntactical differences (e.g., "herein and in section 489(2) referred to as the requisitioning officer" in Document 1 versus "hereinafter in this section and in section 489(2) referred to as the requisitioning officer" in Document 2). * Practical impact: Largely drafting polish; no substantive legal effect discernible from the text alone. * Scope words referring to custody under other laws: Both texts refer to "taken into custody by any officer or authority under any other law for the time being in force" (Document 1) and "under any other law in force" (Document 2). * Practical im....