The government has come out with a response to a social media claim that the income tax officials will have ‘authority’ to access people’s social media accounts, digital platforms and emails from April 1, 2026. The government’s response assumes significance as this is not the first time such an apprehension has been made. Such fears and apprehensions emerge from certain provisions under the new Income Tax Act, 2025, which will be implemented from April 1, 2026.
The post on social media platform ‘X’ from one handle named ‘Indian Tech & Infra’ pertains to the provisions of Section 247 of the Income Tax Act, 2025.
Let’s understand the provisions of Section 247 of the Income Tax Act, 2025. Section 247 of the new law is equivalent to Section 132 of the Income Tax Act, 1961.
What does clause 247 of new law says on ‘search and seizure’ power?
Section 247 of the new income tax law, which will replace the Income Tax Act, 1961, grants tax officials enhanced search and seizure powers in tax evasion cases.
According to the government, Section 247 of the Income-tax Bill, 2025 deals only with search and seizure powers and does not give the Income Tax Department any general authority to routinely access emails, social media accounts or other digital platforms of taxpayers.
The provision allows authorised officers to search and seize books of account, documents, computer systems and virtual digital space only when a formally approved search operation is initiated on the basis of evidence suggesting undisclosed income or assets, says the Bill.
These powers come into play strictly during search proceedings and do not apply to scrutiny assessments, return processing or routine tax administration, according to the Bill.
What does the social media post claim?
The post claims that from “April 1, 2026, the Income Tax Department will have the ‘authority’ to access your social media, emails, and other digital platforms to curb tax evasion”.
Here’s what government says through a PIB Fact Check: “The claim being made in this post is #misleading!” Here’s the real picture:
“The provisions of section 247 of the Income Tax Act 2025 are strictly limited to Search and Survey operations. Unless a taxpayer is undergoing a formal search operation due to evidence of significant tax evasion, the department has no power to access their private digital spaces.”
“The powers cannot be used for routine information gathering/processing, or even for cases under scrutiny assessment. These measures are specifically designed to target black money and large-scale evasion during search and survey, not the everyday law-abiding citizen,” the government
“The power to seize documents and evidence during search and survey operations has existed since the 1961 Act.”
Here’s what new Income-tax Bill, 2025 says on the search and seize matter
Five key takeaways from the Bill
- Digital access is limited to search cases only
The Bill allows access to electronic records and digital data strictly during a search or seizure operation that has been lawfully authorised. There is no provision permitting such access outside search proceedings.
- Virtual digital space is covered, but not for routine use
The Bill explicitly includes computer systems, electronic records, cloud servers and virtual digital space within the scope of material that may be examined or seized, but only when a search is underway.
- No power for routine surveillance or monitoring
The search-and-seizure provisions cannot be used for routine information gathering, scrutiny assessments or monitoring of taxpayers’ digital activity.
- Access is linked to possession or control
During a search, officers may seek access to digital data only from a person who is in possession, control or lawful access of the computer systems or digital space found during the search.
- These powers are not new in substance
The authority to seize documents and electronic records existed under the earlier income-tax law as well. The 2025 Bill updates the language to reflect modern digital record-keeping but does not expand the scope to mass or blanket access.
New I-T Bill will come into effect from April 1 next year
The new Income-tax Act, 2025 will come into force from April 1, 2026, replacing the six-decade-old Income-tax Act, 1961. The legislation was passed by Parliament in August 2025 and received the President’s assent on August 21, 2025. The key objective of the new law is to simplify and modernise India’s direct tax framework by using clearer language and updated provisions, rather than making major changes to tax rates or the overall tax structure.