Section 46Section 46: Search
46
46
Section 46: Search
Income Tax Act, 2025
⚖️
Reviewed by Advocate Aditi Babbar · Practicing since 3 years
📅 Updated 2026-04-11📚 Source: The Gazette of India
SearchWarrantInvestigationCybercrimeEvidence
🗣️ 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.

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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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