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of <h1>Clause 261 clarifies search, seizure and requisition powers to include computer systems, virtual digital assets, and electronic backups.</h1> Clause 261 provides broad, technology-aware definitions governing search, seizure and requisition powers; the enacted Act more expressly imports IT Act concepts, adds 'virtual digital asset,' and explicitly includes 'computer system' and requisitioned computer systems within 'material seized or requisitioned,' equating electronic backups and specialised-programme extracts with books of account. The Bill's earlier text framed 'asset' as physical or virtual and defined 'proceeding' with temporal sweep, but was less explicit on crypto-style assets and IT Act cross-references. Practically, the Act narrows interpretive ambiguity over cloud, server and crypto evidence and strengthens statutory footing for treating seized digital records as formal accounting material.
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