←
Section 397 — Section 397 of the IT Act 2025: Search
397
397
Section 397 of the IT Act 2025: Search
Income Tax Act, 2025
⚖️
Reviewed by Adv. Shailendra Babbar, Seasoned Advocate · Practicing since 31 yearsSearchDigital EvidenceInvestigationCybercrimeIT Act
🗣️ Simple Explanation
This section of the IT Act deals with the power to search for digital evidence. It allows authorities to look for information on computers and other devices if they suspect a crime has been committed.
💡 Real Life Example
If someone is suspected of online fraud, the authorities can use this section to search their computer for evidence like emails or financial records.
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?