Security of records maintained in electronic form
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....le for the maintenance and security of electronic records. (2) The person who is responsible for the maintenance and security of electronic records shall- (a) provide adequate protection against unauthorized access, alteration or tampering of records; (b) ensure against loss of the records as a result of damage to, or failure of the media on which the records are maintained; ....
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....t one backup, taken at a periodicity of not exceeding one day, are kept of the updated records kept in electronic form, every backup is authenticated and dated and such backups shall be securely kept at such places as may be decided by the Board; (j) limit the access to the records to the managing director, company secretary or any other director or officer or persons performing work of t....
TaxTMI