The Income Tax Department will have the authority to access individuals’ emails and social media accounts to curb tax evasion starting 01 April 2026.

Original review summary

The review says the Income Tax Act, 2025 takes effect on 01 April 2026, but its Section 247 does not grant new powers to access private digital accounts. It says emails and other digital records may be examined only within the lawful scope of an official search or survey, and describes the claim of general access as unsupported by the law. [S1][S1]