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Digital Personal Data Protection Advisory Manual for Chartered Accountants
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AdvertisementThe enactment of the Digital Personal Data Protection Act, 2023 (DPDP Act) and the subsequent notification of the Digital Personal Data Protection Rules, 2025 mark a structural shift in India’s regulatory landscape1.
Current Legal Status and Implementation TimelineThe legal status of India’s personal data protection framework is established by the Digital Personal Data Protection Act, 2023 (Act No.
Personal Data and Digital Personal DataLegal Meaning : Under Section 2(n), “digital personal data” refers to personal data—defined under Section 2(h) as any data about an individual who is identifiable by or in relation to such data—that is in digital form 9 .
Personal Data Inventory and Data Mapping MethodologyA Personal Data Mapping exercise creates an accurate structural inventory of all personal data flows within an enterprise4.
Personal Data Mapping Map all personal data assets3.