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of <h1>Clause 247 expands tax officers' power to search, access, seize physical and virtual records including cloud and devices</h1> Clause 247 authorises senior tax officers to search premises, vehicles and virtual digital spaces and to access, copy and seize physical and electronic records, including by overriding access codes and requiring technical assistance; it permits forcible entry, marking and inventory, deemed seizure where physical removal is impracticable, provisional attachment with time limits, and use of valuation officers. The Bill's original text more explicitly imports IT Act definitions and expressly references 'virtual digital space' and electronic exchanges, broadening digital reach and presumptions about possession and authenticity versus the Act's slightly narrower phrasing and different sub-section structuring; practical impact increases revenue's evidentiary leverage and extends investigatory reach to cloud and remote storage while prescribed procedural safeguards remain unspecified.
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