Quick Summary
As India prepares for the rollout of the Income Tax Act, 2025 from April 1, 2026, discussions around Section 247 have resurfaced, with taxpayers and industry stakeholders questioning whether the provision expands the governments reach into personal digital spaces. Addressing these concerns, the government has reiterated that the new section does not grant any additional or "unlimited" powers to tax authorities and merely clarifies provisions that already existed under the earlier law. Clarif
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FAQ :
No, the government has categorically denied claims of AI surveillance, stating that Section 247 contains no reference to AI or automated monitoring.
Section 247 outlines the powers of authorised officers during search and seizure proceedings when there is reason to believe undisclosed income, assets, or documents exist.
No, the Finance Ministry has reiterated that the new section does not grant any additional or unlimited powers to tax authorities; it clarifies provisions that already existed.
Yes, the provision allows access to digital information such as electronic records, emails, device data, and cloud storage, but only during authorised search operations.
The new Income Tax Act, including Section 247, is set to become operational from April 1, 2026.
No, officials maintain that Section 247 is essentially a modernised version of earlier search provisions, ensuring the law keeps pace with evolving technology without expanding enforcement powers.
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