New Delhi, Aug. 26 -- The Central Board of Direct Taxes (CBDT) will issue a standard operating procedure (SoP) on search and seizure provisions under the new Income Tax Act, 2025, to guide officials on handling digital records of assessees and ensure consistent application, board member (legislation) Ramesh Narain Parbat told Mint. The new tax law will come into effect in April next year.

The move comes amid concerns from tax professionals over the law's wording on digital access.

Parbat said tax officials have not been given any new powers; the provisions merely make the existing ones clear and explicitly spelt out.

The department will issue an SOP for handling digital data, the official said, responding to a query on the safeguards t...