India

The section also gives tax authorities the power to “gain access by overriding the access code to any said computer system, or virtual digital space, where the access code thereof is not available.” That text appears in the same paragraph describing powers to break down doors or crack safes.

“Virtual digital space” is defined as follows:

Email servers; Social media account; Online investment account, trading account, banking account, etc.; Any website used for storing details of ownership of any asset; Remote server or cloud servers; Digital application platforms; Any other space of similar nature.