theIASHub | 10 Mar, 2025
New Income Tax Bill: The new Income-tax Bill, 2025, recently introduced in Lok Sabha, proposes to define "virtual digital space" and grant tax officers powers to access social media, digital accounts, and emails during searches and seizures.
o Inclusion of Virtual Digital Space: Under search & seizure operations, allows officers to examine on oath anyone in possession or control of digital assets.
o Existing Powers & Digital Evidence Collection: Under Section 132 of the I-T Act, authorities already seize desktops, hard disks, and collect digital communication (emails, WhatsApp, Telegram, etc.).
o It mandates providing credentials to facilitate access & seizure of electronic documents.
o Section 247 – Powers to Access & Override Access Code: Grants tax officers’ powers to access online investment, trading, banking accounts, emails, and social media.
ü Enables overriding access codes where credentials are unavailable.
o Existing Legal Provisions on Searches & Seizures: Section 132 of the I-T Act, 1961 already allows tax authorities to inspect, seize books of accounts, and electronic records.
ü Tax authorities can search buildings, places, vehicles, vessels, aircraft, safes, and other repositories for tax evasion.
o Purpose of Income-tax Bill, 2025: Simplifies the six-decade-old Income-tax Act, 1961.
ü Streamlines provisions, removes obsolete references, and enhances readability.
ü To be reviewed by Select Committee of Parliament before implementation from April 1, 2026.
Refine your answer writing skills and elevate your UPSC preparation with personalized support and expert feedback.
Fill out the form to get started with the program or any other enquiries !
Are you dreaming of becoming an IAS officer? Then, IAShub can be your best guide. It is one of the Best IAS Coaching in Delhi. Many students who want to clear the UPSC exam join IAShub for learning. The institute gives both online and offline classes. Their teachers are experienced and helpful. They easily explain every topic. Students also get notes, tests, and tips to do well in the exam.
IAShub is in Delhi and is trusted by many UPSC students. It offers coaching for every part of the UPSC exam – Prelims, Mains, and Interview. The classes are simple and easy to understand. The teachers are experts and guide students in the right way. IAShub is also known for its helpful notes, test series, and answer-writing practice. IAShub is the best coaching in Delhi and also gives UPSC Online Classes. This helps students from any place in India to learn. The online classes are live and also recorded. So, students can watch them anytime. These classes cover the full UPSC syllabus.
Here are some important services provided by IAShub:
The UPSC Civil Services Exam has three parts:
This exam is tough, but with the right guidance, it becomes easy to manage. Students must study smart and stay regular.
IAShub supports students from the beginning to the end. It gives the right books, tests, and notes. The classes are easy to follow, and the teachers are always ready to help. Students get personal doubt sessions too. The test series and answer checking help students learn where they need to do better. Also, free study materials save time and money.
IAShub also guides students during the final stage – the interview. Experts take mock interviews and give useful tips. This full support makes IAShub one of the best IAS coaching in Delhi.
Detailed Solutions & Explanations
Improve Your Answer Writing & Strategy
