The Income-tax Bill, 2025, introduced in the Lok Sabha on February 13, seeks to modernise India’s tax code. However, buried in its text are provisions that could fundamentally shift the relationship between Indian citizens and the digital state.
The Bill is under review by a 31-member Parliamentary Select Committee tasked with studying the draft and recommending changes. The committee is expected to submit its report during the Monsoon Session, which begins on July 21.
Two specific sections have been in focus: Sections 247 and 249,, which grant income tax authorities unprecedented powers to access, search and seize digital data, which,