Data security standards require designated income-tax IT authorities to prescribe procedures for secure capture, transmission, archival and retrieval. Amendments to the Income-tax Rules, 1962 substitute a clause reference in rule 114D(1) and insert a new sub-rule empowering the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) to specify procedures, data structures and standards for secure capture and transmission of data and to evolve and implement security, archival and retrieval policies related to the statement in sub-clause (i) of sub-rule (1).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Data security standards require designated income-tax IT authorities to prescribe procedures for secure capture, transmission, archival and retrieval.
Amendments to the Income-tax Rules, 1962 substitute a clause reference in rule 114D(1) and insert a new sub-rule empowering the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) to specify procedures, data structures and standards for secure capture and transmission of data and to evolve and implement security, archival and retrieval policies related to the statement in sub-clause (i) of sub-rule (1).
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