Digital Space

This Primer examines the provisions related to child safety and protection under the Digital Personal Data Protection Act, 2023. It explores the legal basis for processing children’s data while focusing on the framework’s exemptions, consent mechanisms, and implications for online safety.

The newly introduced Income Tax Bill, 2025 (New IT Bill) enables tax authorities to access virtual digital space—such as emails, social media accounts, and online financial platforms—when there is suspicion of tax evasion or when an individual is believed to hold undisclosed income or property and denies access to relevant information.