Can tax officials access emails and social media under new tax rules 2025?

Section 247 under the new Act allows authorised officers to access computer systems or virtual spaces, but strictly during search and survey operations where there is credible evidence of evasion

A recent social media post claiming that the Income Tax department would have access to emails, WhatsApp messages, and other digital platforms from April 1, 2026, has been flagged as misleading by the Press Information Bureau (PIB). The clarification comes amid widespread concern among taxpayers about digital privacy under the new Income Tax Act, 2025.

 

No mass surveillance

 

PIB’s fact-check emphasises that the powers under the new tax law are restricted to search and survey operations. “Unless a taxpayer is undergoing a formal search due to evidence of significant tax evasion, the department has no authority to access private digital spaces,” it stated.

  

Key points highlighted by PIB include:

 

Routine assessments, scrutiny cases, or data processing will not involve access to personal emails or social media.

 

The measures are specifically aimed at detecting large-scale tax evasion and black money, not everyday taxpayers.

 

The authority to seize documents and evidence during searches has existed since the 1961 Income Tax Act. 

The viral post, originally shared by a social media handle @IndianTechGuide, falsely suggested that all citizens’ digital platforms would be accessible to tax authorities starting April 2026. PIB confirmed that this interpretation is inaccurate.

 

Section 247 of the Income Tax Act, 2025

The Income Tax Act, 2025, which replaces the 1961 Act from April 1, 2026, simplifies tax compliance by reducing 819 complex sections to clearer provisions. 

Section 247 under the new Act allows authorised officers to access computer systems or virtual digital spaces, but strictly during search and survey operations where there is credible evidence of evasion.

 

According to PIB, this power is crucial for collecting evidence, especially when digital data is stored on servers or cloud platforms, to accurately compute the amount of tax evaded and to present a case in court.

 

For ordinary taxpayers, there is no change in digital privacy.

“Law-abiding citizens need not worry about routine access to their emails, social media accounts, or messages by the tax authorities,” PIB concluded. The measures target only serious cases of evasion, ensuring the focus remains on large-scale financial misconduct.