Can Cloud Data Be Treated as 'Books of Account' Under Income Tax Act 2025?

Vivek Jalanpro badge , Last updated: 26 August 2025  
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Can "Cloud Data" incase of Income Tax Act 2025 (ITA'25) be considered 'books' If Loose papers incase of Survey/ Search or Seizure are incriminating evidence when tallied to Books, under Income Tax Act 1961 (ITA'61) Section 158B(b) of ITA'61 defines Undisclosed Income refers to not only assets foun

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Vivek Jalan
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Category Income Tax   Report

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