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[Cites 0, Cited by 0] [Section 261] [Entire Act]

Union of India - Subsection

Section 261(j) in The Income Tax Act, 2025

(j)"virtual digital space" means an environment, area or realm, that is constructed and experienced through computer technology and not the physical, tangible world which encompasses any digital realm that allows users to interact, communicate and perform activities using computer systems, computer networks, computer resources, communication devices, cyberspace, internet, worldwide web and emerging technologies, using data and information in the electronic form for creation or storage or exchange and includes––
(i)email servers;
(ii)social media account;
(iii)online investment account, trading account, banking account, etc.;
(iv)any website used for storing details of ownership of any asset;
(v)remote server or cloud servers;
(vi)digital application platforms; and
(vii)any other space of similar nature.