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of <h1>Section 489 expands Section 247(7) presumption to electronic information and computer systems under Sections 247, 248 and 261</h1> Section 489, enacted in the Income-Tax Act, 2025, extends the evidentiary presumption in section 247(7) to items found in searches under section 247 and items taken into custody/delivered under section 248 when tendered by the prosecution, explicitly adding 'information in electronic form' and 'computer system' (cross-referenced to section 261). The original Bill omitted those electronic terms. The Act therefore clarifies that digital records, devices and whole systems may attract the same presumptions as physical books and assets, subject to the proviso 'so far as may be,' leaving practical forensic and chain-of-custody details to interpretation.
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