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<h1>InvIT Regulation 26: Investment Managers and Trustees Must Maintain Secure Records with Backup and Digital Signatures</h1> Regulation 26 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 mandates that the investment manager and trustee of an InvIT maintain comprehensive records. The investment manager must document all investments, agreements, insurance policies, financial reports, and unit holder communications. The trustee is required to keep records of registration, trust deeds, asset titles, and meeting minutes. Both parties must ensure records are securely stored, either physically or electronically, with adequate backup systems and business continuity plans. Electronic records must be digitally signed, and provisions for data integrity and secure handling are emphasized.