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

Vivek Jalan , Last updated: 26 August 2025 Share Follow on Google News

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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About the Author

Vivek Jalan

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Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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

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