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Section 478 — Search
478
478
Search
Income Tax Act, 2025
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Reviewed by Adv. Shailendra Babbar, Seasoned Advocate · Practicing since 31 yearsSearchInvestigationCybercrimeDigital EvidenceIT Act
🗣️ Simple Explanation
This section of the IT Act deals with the process of searching for information. It allows authorities to look for digital evidence related to cybercrimes.
💡 Real Life Example
If someone is suspected of online fraud, the authorities can search their computer or phone for 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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