The government’s new Income Tax Bill promises to streamline taxation with simpler language and fewer sections. While the move to replace the complex 1961 Act is welcome, some provisions raise serious concerns about privacy and excessive state authority. One of the most contentious aspects is the requirement for taxpayers to provide tax officials with access codes to their computers during search and seizure operations.

This provision significantly expands the powers of tax authorities, allowing them to scrutinise digital records with minimal resistance. While the rationale may be to curb tax evasion, the implications for privacy, data security, and potential misuse cannot be ignored. Surely, the government realizes that citizens do not only store financial information on personal computers. The concern is not just theoretical. India’s regulatory and legal framework for data protection is still evolving. Giving officials unrestricted access to personal and........

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