Comparison of section 253 "Powers of survey." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

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....ans of records; the issuing or effective date is Not stated in the document. Background & Scope Statutory hook: Clause 253 of the Income Tax Bill, 2025, titled "Powers of survey." Coverage: authorises an income-tax authority to enter places where business/profession/charitable activity is carried on (including non-principal places and any place stated to contain books, cash, stock, valuables or computer systems). The clause addresses entry conditions, timing (business hours or after sunrise/before sunset), powers on entry (inspection, technical assistance, verification of assets/stock, recording statements on oath), impounding/retention of documents, inventory of assets, and enforcement powers (reference to section 246(1)). Definitions pr....

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....ck. Interpretation The Bill reflects an intent to modernise survey powers to expressly reach electronic media and virtual digital space, and to require technical assistance including access codes. The text indicates a legislative purpose to equip tax authorities to access digital records and remote storage when verifying compliance. The presence of timing restrictions and a requirement to record reasons for impounding indicates an intent to balance intrusive powers with procedural safeguards. Reference to section 246(1) for enforcement suggests use of pre-existing coercive mechanisms rather than creation of new penal sanctions within the clause. Exceptions/Provisos The principal limitations are temporal (business hours or daylight), lim....

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....rcement provisions. There is no textual reference to subordinate rules, guidelines, data-protection statutes, or procedural safeguards beyond the recording of reasons and approval requirements for impounding beyond fifteen days. Not stated in the document: any cross-references to evidence law, privacy law, or specific Board instructions governing access to virtual digital spaces. Differences between the two provisions and practical impact * Scope of electronic material: The Bill (Document 2, "Old Version") expressly includes "computer system, or any other material connected with such system including virtual digital space" and, in another sub-clause, "electronic media ... or virtual digital space." The Act version (Document 1, Section 25....

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....on in electronic form or on a computer system." * Practical impact: Enforcement relating to TDS/TCS may have broader reach under the Bill wording; the Act's phrasing may require interpretive expansion to cover virtual digital spaces. * Impounding and retention wording: The Bill states the authority may "impound and retain in custody any books of account or other documents inspected by it, after recording reasons for doing so, for a period-(i) of fifteen days (exclusive of holidays); or (ii) exceeding fifteen days ... with prior approval." The Act states the authority may "impound after recording reasons for doing so, any books of account or other documents, or any computer system inspected by it, and retain it for a period-(i) up to....

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....thin sub-clause labelling (11)(A)/(B) and specifies subordinate relationship "as specified by the Board." * Practical impact: Largely administrative/drafting differences; both permit limited use of Inspectors for designated actions. * Other drafting and structural differences: Minor differences in clause sequencing and phrasing (e.g., use of "exclusive of holidays," "up to" vs "of"), and the Act's explicit prohibition on removal of assets (sub-section (7)) mirrors the Bill but with slightly different placement. * Practical impact: Mostly interpretive/drafting; the Act is marginally more detailed in certain definitions (notably "proceeding") and in expressly including computer systems for impoundment, while the Bill more explicitly....