The Expansion Of Tax Authorities’ Powers To Access ‘virtual Digital Spaces’ Under The Income-Tax Bill, 2025, May Conflict With The Privacy Safeguards Upheld In The Puttaswamy Judgment. Examine This Tension In Light Of The Proportionality Test And Suggest Safeguards To Address Potential Misuse. (15 Marks, 250 Words)

Q. The expansion of tax authorities’ powers to access ‘virtual digital spaces’ under the Income-Tax Bill, 2025, may conflict with the privacy safeguards upheld in the Puttaswamy judgment. Examine this tension in light of the proportionality test and suggest safeguards to address potential misuse. (15 Marks, 250 words)

June 30, 2025 0

GS Paper III Indian Economy

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