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Digital Tax Access and Privacy Concern UPSC

The Income Tax Bill, 2025, proposes a paradigm shift in India’s tax enforcement landscape, granting tax authorities access to individuals’ “virtual digital spaces” during search and seizure operations. This is expected to modernize the tax system in India and improve enforcement against tax evasion in the digital age, but it has generated considerable discussion on privacy, government overreach, and the balance between enforcement and fundamental rights.

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