The SDD has to be maintained in compliance of Regulation 3 (5) and 3(6) of PIT regulations.
The Board is solely accountable for all aspects related to the maintenance of data on cloud or
any other method. The Board and the compliance officer has to ensure the confidentiality,
integrity and security of its data and logs, and ensure compliance with the laws, regulations,
circulars, FAQ’s etc. issued by SEBI/ Exchanges from time to time. The Board / Compliance
Officer shall be responsible and accountable for any violation of the same
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» If the structured digital database is maintained on Amazon, Google or cloud server hosted outside India, will it be considered as outsourced or internal?





