Ahmedabad Chartered Accountant Journal January, 2026 945TMin professional communications. However,WhatsApp is a social media platform designedfor personal communication, not a secure channelfor exchanging Aadhaar cards, PAN details, andfinancial documents. It lacks enterprise-gradesecurity controls, proper audit trails, andadministrative oversight.Under DPDPA, your clients are Data Principalsand you are a Data Fiduciary. Section 8(1) makesclear that the Data Fiduciary bears responsibilityfor compliance regardless of how the DataPrincipal chooses to share data. The fact that aclient prefers WhatsApp does not absolve you ofliability for receiving and processing their personaldata through an insecure channel.Implement secure document sharing:Adopt secure file sharing platforms withencryption, access controls, and audit capabilities.For highly sensitive data, consider tools likeMicrosoft Intune that can enforce data protectionpolicies even on employee devices.3. Password and Access ManagementAbandon browser password storage:Browser-stored passwords offer convenience butcreate a single point of failure. An attacker whocompromises your email account (which istypically the recovery email for browserpasswords) gains access to your entire digitalfootprint. Deploy a dedicated password managerwith enterprise features, ensuring strong uniquepasswords for every service.Implement role-based access controls:Not every employee needs access to all clientdata. Establish clear access hierarchies andimplement the principle of least privilege - eachperson should have access only to the datanecessary for their specific role.4. Documentation and Consent ManagementUnder Section 5 of the DPDPA and Rule 3 of theDPDP Rules, 2025, you must provide clients witha notice that clearly specifies the personal databeing collected, the purpose of processing, andinformation about their rights. This notice must bein clear, plain language and presentedindependently of other information.Develop Standard Operating Procedures (SOPs)that address:• What personal data is collected and for whatspecific purposes• How data is securely stored and who hasaccess• Protocols for secure data exchange with clientsand third parties• Data masking and redaction policies forsensitive information• Data deletion schedules aligned with legalretention requirements5. Data Retention and DeletionSection 8(7) of the DPDPA requires erasure ofpersonal data upon consent withdrawal or whenthe specified purpose is no longer being served- whichever is earlier - unless retention ismandated by law. Rule 8 of the DPDP Rules furtherspecifies that logs and personal data must beretained for a minimum of one year from the dateof processing, after which deletion must occur(unless other laws require longer retention).For CA practices, this creates an interestinginterplay with statutory record-keepingrequirements under the Income Tax Act,Companies Act, and GST laws. You must mapout your retention obligations under variousstatutes and ensure that data is deleted promptlyonce the highest applicable retention periodexpires.Breach Notification: Know Your ObligationsUnder Section 8(6) and Rule 7 of the DPDPRules, in the event of a personal data breach,you must:IT Corner
946 Ahmedabad Chartered Accountant Journal January, 2026TM- Notify each affected Data Principal withoutdelay, providing a description of the breach,potential consequences, mitigation measures,and contact information- Intimate the Data Protection Board withoutdelay with breach details- Submit detailed information within 72 hours,including events leading to the breach,remedial measures and a report on notificationssent to affected individualsThe 72-hour window is tight. Without proper incidentresponse procedures in place, meeting thisdeadline while managing the operational chaosof a breach will be extremely challenging.Conclusion: The Time to Act is NowThe DPDPA represents a fundamental shift in howprofessional practices must approach data handling.For Chartered Accountants, who have long operatedas trusted custodians of sensitive financial and personalinformation, this legislation formalises and enforcesstandards that should arguably have been in place allalong.The compliance deadline is approaching. The penaltiesare substantial. But more importantly, proper dataprotection serves our clients’ interests and upholdsthe trust they place in our profession. As members ofICAI, we are bound by professional standards thatIT Cornerdemand integrity and confidentiality. The DPDPAprovides a statutory framework that aligns with theseprinciples.Begin your compliance journey today. Audit yourcurrent practices against the requirements outlinedabove. Identify gaps. Develop an implementationroadmap. And remember: the investment incompliance today is far less than the cost of noncompliance tomorrow - both in monetary penalties andreputational damage.The question is not whether DPDPA compliance isnecessary. The question is whether you will be preparedwhen enforcement begins.Disclaimer:This article is intended for informational purposes andshould not be construed as legal advice. Practitionersshould consult legal professionals for specificcompliance guidance tailored to their circumstances.❉ ❉ ❉
Ahmedabad Chartered Accountant Journal January, 2026 947TMOne Man, One Dream and the Journey of India’sFolk Soul to the WorldAkru, Dhandhuka, a small village of Gujarat, long beforeCSR became a corporate buzzword and culture wasdiscussed in boardrooms, Padma Shri JoravarsinhJadav was quietly listening to rhythms that were fading,voices that were being ignored, and artists whose talentwas immense but whose lives were fragile.Where others saw folk artists as performers forfestivals, Jadav saw custodians of India’scivilizational soul.He saw Bharwad dancers performing the ancientHunda Raas, Rajput warriors keeping the Dhal Talwartradition alive, snake charmers, puppeteers,drummers, and folk singers artists who carried centuriesof history in their movements, music, and stories. Yet,many of them lived hand to mouth, unrecognized andunseen in a rapidly modernizing India.That is where his dream began.A Dream Rooted in DignityJoravarsinh Jadav did not want sympathy for folk artists,he wanted self respect, stability, and recognition.With this belief, he laid the foundation of the GujaratLok Kala Foundation, an institution that would laterbecome one of India’s most respected platforms fortraditional art.Slowly but steadily, something extraordinaryhappened.Artists who once performed in village squares beganperforming on national stages. Those who had neverimagined leaving their districts started traveling acrossIndiaand then across the world. Dubai, France, the UK,Russia, Gujarati folk art found global audiences.Children of folk artists began going to Englishmediumschools. Artists who once struggled for survival beganliving with dignity.This was not charity.This was empowerment through culture.CA. Siddharth Bhatt CSR Stories [email protected]
948 Ahmedabad Chartered Accountant Journal January, 2026TMWhen Culture Meets Corporate PowerNow imagine this: what Joravarsinh Jadav achievedthrough sheer commitment and passionwhat if India’scorporate sector joins this journey?If one individual’s vision could uplift thousands ofartists, what could structured corporate CSR do?CSR funds can become the modern patronage systemfor India’s traditional artistsfunding training, globalexposure, digital archiving, cultural festivals, andinternational collaborations. Business houses can adoptart forms, support artist clusters, and integrate cultureinto brand storytelling.The impact would go far beyond artists.- Rural employment would rise- Cultural tourism would flourish- India’s soft power would deepen- Global audiences would see India beyond factoriesand financialsCulture would no longer remain on the margins of theeconomy;it would become a growth engine.From Local Roots to Global RecognitionThe world today is searching for authenticity. In a digital,standardized global market, India’s diversity is itsbiggest competitive advantage. Folk artists are notjust performers; they are storytellers of a civilizationthat is thousands of years old.With corporate support, these artists can move fromvillage stages to world platforms, from seasonalperformances to sustainable careers. Indian talent canbecome global talentwithout losing its roots.One Dream Can Still Change the FuturePadma Shri Joravarsinh Jadav proved that one dream,backed by integrity and perseverance, can changelives. The next chapter of this story depends onwhether India’s businesses choose to become part ofit.If corporates adopt culture as responsibility, not asexpense. India will not just grow economically; it willgrow culturally confident.And one day, when the world applauds Indian folkartists on global stages, it will remember that thejourney began with one man who believed thattradition deserves a future.(Padma shri Joravarsinh is heavenly abode , but hislegacy is continued.)❉ ❉ ❉CSR Stories
Ahmedabad Chartered Accountant Journal January, 2026 949TMCA. Sulabh PadshahHon. SecretaryAssociation NewsCA. Ashish SharmaHon. Secretary1. Glimpses of Past Events.Day & Date Program Speaker Venue12th January, 2026 Friendly Cricket Match- CA Association vs - Shivay- TheMonday Income Tax Department Cricketing Hub,GandhinagarA friendly cricket match was organised between the Chartered Accountants Association Ahmedabad and the Income Tax Department,providing a wonderful platform for camaraderie and mutual respect. The occasion was further honoured by the presence of the PrincipalChief Commissioner of Income Tax, Shri Satish Sharma, who graciously joined the match and played alongside the staff and CharteredAccountants. It was a great opportunity for both sides, who serve the nation in their respective capacities, to bond beyond professionalroles and strengthen relationships. The teams also expressed their commitment to hosting more such matches in the future.19th January, 2026 Cricket Match- President XI vs Secretary XI - Sardar Patel StadiumMonday AhmedabadA cricket match between Secretary XI and President XI was organised as part of the Chartered Accountants Association Ahmedabad’s longstanding tradition. The match brought together members in a spirit of sportsmanship, camaraderie, and healthy competition. It served as arefreshing opportunity to strengthen bonds within the association while celebrating the legacy of togetherness that continues to define CAAA’svibrant culture.24th January, 2026 Cricket Match- Association XI vs - Maharaja Sayaji RaoSaturday Baroda Branch XI University Cricketground- BarodaA cricket match was organised as part of the long-standing tradition between the Chartered Accountants Association Ahmedabad and theBaroda Branch. The fixture once again reflected the spirit of sportsmanship and fellowship shared between the two associations. In anexciting contest, CA Association Ahmedabad emerged victorious and successfully retained the cup, continuing their proud legacy in thisfriendly rivalry.03rd February, 2026 Condolence meeting of - ATMA Hall,Tuesday late Shri Ashvin C Shah Ashram Road,AhmedabadA condolence meeting was held in memory of late Shri Ashvin C. Shah, Past President of the Chartered Accountants Association Ahmedabadin 1980, a former Central Council Member, and a stalwart of the CA fraternity. Members fondly recalled his immense contributions to theprofession and the association. He was widely respected for his radical clarity of thought, unwavering integrity, and clear conscience, leavingbehind a lasting legacy that will continue to inspire generations of Chartered Accountants.2. Forthcoming Events.Day & Date Program Speaker Venue09th February, 2026 Budget Meeting Sr. Adv. Shri Zoology Department Hall,Monday Saurabh Soparkar Gujarat University❉ ❉ ❉
950 Ahmedabad Chartered Accountant Journal January, 2026TMAcross1. Under RERA Act a ____________ can be anyperson who builds or causes a building for sale –including land developers, contractors and evencooperative housing bodies.2. ICAI’s role as the Corporate ________ of theGovernment, places Chartered Accountancyprofession at the very center of India’s economicand compliance framework.3. In the Budget 2026, it is proposed thatconsideration received under buyback of shareswill be taxed as ___________ instead of dividendincome.ACAJ Crossword Contest - 55❉ ❉ ❉Notes:1. The Crossword puzzle is based on this issue ofACA Journal.2. Two lucky winners on the basis of a draw will beawarded prizes.3. The contest is open only for the members ofChartered Accountants Association and nomember is allowed to submit more than one entry.4. Members may submit their reply either physicallyat the office of the Association or by emailat [email protected] on or before28-02-20265. The decision of Journal Committee shall be finaland binding.Prize CourtesyWinners of ACAJ Crossword Contest – 541. CA. Shailesh Shah2. CA. Mayan RavalACAJ Crossword Contest 54 - SolutionAcross: Down:1. Standards 4. Thirty2. Inbound 5. ReverseFlipping3. InternalAudit 6. NonEditableDown4. ________ Manufacturing is a model where apharmaceutical company outsources productionof drugs or APIs to another company instead ofproducing in-house.5. ________________ in its traditional form, was acommunal process used to restore harmony withinfamilies and villages.6. Section 80GGC permits ________percentdeduction for contributions to political partiesregistered under section 29A of the Representationof the People Act, 1951.