397
397
Section 397 of the IT Act 2025: Search
Income Tax Act, 2025
⚖️
Reviewed by Advocate Aditi Babbar · Practicing since 3 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.
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Sources & References
📒 Legal text sourced from The Gazette of India & AdvocateKhoj Bare Acts Library
⚖️ Content reviewed by Advocate Aditi Babbar, with 3 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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