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Section 46 — Section 46: Search
46
46
Section 46: Search
Income Tax Act, 2025
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Reviewed by Adv. Shailendra Babbar, Seasoned Advocate · Practicing since 31 yearsSearchWarrantInvestigationCybercrimeEvidence
🗣️ Simple Explanation
This section talks about how authorities can search computers or other devices if they suspect someone has broken the law. They need a warrant to do this, which is like a permission slip from a judge.
💡 Real Life Example
If someone is suspected of spreading illegal content online, the police can get a warrant and search their computer to find evidence.
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.
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