https://www.taxtmi.com/acts?id=18418 Rule 28 designates a senior officer as responsible for security of electronic records and requires measures to prevent unauthorized access, alteration or loss; validation and securing of systems to ensure accuracy and detection of altered records; storage in non rewritable, non erasable formats; authenticated dated backups kept securely; restricted access to authorized personnel; indexing for retrieval; and steps to preserve integrity, confidentiality and authenticity of records so signed electronic records cannot be repudiated. en-us Tue, 01 Apr 2014 08:36:02 +0530 Fri, 13 Mar 2026 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18418 Rule 28 designates a senior officer as responsible for security of electronic records and requires measures to prevent unauthorized access, alteration or loss; validation and securing of systems to ensure accuracy and detection of altered records; storage in non rewritable, non erasable formats; authenticated dated backups kept securely; restricted access to authorized personnel; indexing for retrieval; and steps to preserve integrity, confidentiality and authenticity of records so signed electronic records cannot be repudiated. Act-Rules Companies Law Tue, 01 Apr 2014 08:36:02 +0530 https://www.taxtmi.com/acts?id=18418