Intrusions without probable cause

Starting in April 2026, tax officers in India may be able to force open not just your safes and filing cabinets but also your WhatsApp, cloud storage, and encrypted chats.

- SHREY MADAAN

This isn't some covert surveillance programme. It is Clause 247 of the new Income Tax Bill.

Framed as a digital update to enforcement powers, Clause 247 allows "authorized officers" to override passwords, break digital locks, and access cloud systems if they merely suspect that someone is concealing income. In other words, suspicion alone, not a court warrant, could soon be enough to justify prying into your private life.

Finance Minister Nirmala Sitharaman has defended the provision by citing wins - Rs 200 crore in undeclared funds exposed via WhatsApp messages, hidden cash traced through Google Maps data, and luxury vehicles tracked through Instagram profiles. But isolated victories don't justify systemic overreach. This clause treats everyday digital tools used by students, freelancers, small business owners, and families as potential hiding spots for tax evasion.