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<h1>Rule 28: Managing Director or Officer Must Secure Electronic Records Against Unauthorized Access and Ensure Daily Backups</h1> Rule 28 of the Companies (Management and Administration) Rules, 2014 mandates that the Managing Director, Company Secretary, or designated officer is responsible for the security of electronic records. They must protect against unauthorized access, data loss, and ensure records are accurate, accessible, and non-alterable. Computer systems must be secure, reliable, and capable of detecting invalid records. Backups should be taken daily, authenticated, and securely stored. Access is restricted to authorized personnel, and electronic reproductions of original records must be complete and legible. Records should be organized for easy retrieval, and their security, integrity, and confidentiality must be maintained.