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Rethinking Tax Searches Digital Age

RETHINKING TAX SEARCHES FOR THE DIGITAL AGE Syllabus: GS 3: Taxation Income tax act Why in the News? The Supreme Court’s hearing in Vishwaprasad Alva vs Union of India (2026) has reopened debate on the constitutional validity of extending Section 132 of the Income Tax Act to cover digital devices and virtual spaces. The case …

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