The comment suggesting torture (via the xkcd link) is also a very big IF. There is no proof of the existence of torture for such routine investigations.

The article notes:

> if a person is found to be in possession or control of any books of account, or other documents and information maintained digitally, on computer systems, or stored electronically, then they must provide the designated income tax officer “reasonable technical and other assistance (including access code, by whatever name called) as may be necessary” to enable the officer to inspect “any information, electronic records and communication or data contained in or available on such computer systems”.

> “In most of the cases of search operation the taxpayers do not share the password/login credential of online forums/portals/e-mail accounts, etc.

The article does not note what will happen when the defendant does not share the info. It is the best interest of the defendant to not share the info. Going forward, it is very possible that the defendant will incur a small fine for non-compliance instead of a big fine for tax evasion, so it's still a favorable outcome. There is no proof of torture or even imprisonment.