News & Media 23rd Feb 2026
Our Partner, Rahul Charkha shares his insight in Business Today, “Income-tax Act 2025: Section 247 allows digital searches, but not AI scrutiny, clarifies govt.”
He highlights that Section 247 of the Income-tax Act, 2025, grants authorised officers wide search and seizure powers where there is “reason to believe” undisclosed income, assets, or relevant records exist, extending these powers explicitly into the digital realm. He highlighted that the Act now defines “computer system” and “virtual digital space” broadly to cover devices, email, social media, cloud servers, online banking and trading accounts, digital wallets, and crypto holdings, meaning tax investigations can lawfully include electronic data such as chats, emails, cloud backups, and even information stored on overseas servers.
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