←
Section 37 — Section 37: Search
37
37
Section 37: Search
Income Tax Act, 2025
⚖️
Reviewed by Adv. Shailendra Babbar, Seasoned Advocate · Practicing since 31 yearsSearchInvestigationDigital EvidenceIT ActCybercrime
🗣️ Simple Explanation
This section talks about how authorities can look for digital evidence. They can search computers and other devices if they suspect a crime related to technology.
💡 Real Life Example
If someone is suspected of spreading a virus, the authorities can search their computer to find the virus code.
Sources & References
📒 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.
Was this helpful?