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of <h1>Digital Tax Surveys Upgraded: Enhanced Powers for Authorities to Verify Expenditures and Access Virtual Records Under Clause 253</h1> Tax authorities in India are modernizing survey provisions through Clause 253 of the Income Tax Bill, 2025, replacing Section 133A of the 1961 Act. The new clause expands survey powers to include digital records, computer systems, and virtual spaces while introducing procedural safeguards. Key changes include mandatory high-level approvals, time-bound document retention, and specific powers for verifying expenditures, reflecting technological advancements and enhancing tax enforcement mechanisms.
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