The Government has clarified that Income Tax officials do not have access to taxpayers’ personal emails, social media, or bank details. This was in response to a question in the Rajya Sabha. The Minister of State for Finance, Shri Pankaj Chaudhary, stated that under the Income Tax Act, 1961, officials can only inspect electronic records related to financial documents during search and seizure operations. The proposed Income Tax Bill, 2025, does not expand their investigative reach to include personal emails, social media, or bank accounts, contrary to speculation.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
RAJYA SABHA
UNSTARRED QUESTION NO. 2784
ANSWERED ON 25.03.2025
ACCESS BY IT OFFICIALS TO THE PERSONAL EMAIL, SOCIAL MEDIA AND BANK ACCOUNTS
2784. SHRI RITABRATA BANERJEE:
Will the Minister of FINANCE be pleased to state: (a) Whether Income Tax Officials will be allowed access to the personal e-mails, social media and bank accounts of all assesses; and (b) if so, the details there of and the reasons therefor?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)
(a) & (b) No, section 132 of the existing Income tax Act, 1961 enables the authorized officer to require any person who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 to afford the necessary facility to inspect such books of account or other documents during the search and seizure action.
Similar provision has been provided in the Income-tax Bill, 2025 under clause (ii) of sub-section (1) of section 247. Further, in certain cases of search and seizure authorized by the competent authority, where access code is not available and the person concerned is not cooperating with the proceedings, authorized officer may gain access by overriding the access code to such computer system.
The Answer can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/03/IT_annex_267_AU2784_2T73DU.pdf
