This section likely deals with the rules and regulations surrounding searches conducted under the IT Act. It probably outlines the procedures and limitations for law enforcement or authorized personnel when searching electronic devices or data.
If law enforcement suspects illegal activity, they might need a warrant to search your computer or phone, as per the rules in this section.
📒 Legal text sourced from The Gazette of India & AdvocateKhoj Bare Acts Library
⚖️ Content reviewed by Adv. Shailendra Babbar, Seasoned Advocate, with 31 years of legal practice
📚 Act Reference: Income Tax Act, 2025
Disclaimer: This content is for informational purposes only and does not constitute legal advice. Consult a qualified advocate for specific legal matters.