(1) Every 82[custodian] shall have adequate internal controls to prevent any manipulation of records and documents including audits for securities 83[, goods] and rights or entitlements arising from the securities 84[and goods] held by it on behalf of its client.
72 Substituted ibid for the words “custodian of securities”.
73 Substituted for the words “custodian of securities” by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
74 Substituted ibid for the words “custodian of securities”.
75 Substituted for the words “custodian of securities” by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
76 Inserted ibid.
77 Inserted by the SEBI (Custodian of Securities) (Amendment) Regulations, 2008, w.e.f. 4-7-2008.
78 Substituted for the words “custodian of securities” by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
79 Substituted ibid for the words “custodian of securities”.
80 Inserted by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
81 Substituted ibid for the words “custodian of securities”.
82 Substituted for the words “custodian of securities” by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
83 Inserted ibid.
84 Inserted by the Securities and Exchange Board of India (Custodian of Securities) (Amendment) Regulations, 2018, w.e.f. 1-1-2019.
(2) Every 85[custodian] shall have appropriate safekeeping measures to ensure that such securities 86[, goods] 87[, assets or documents] are protected from theft and natural hazard.
Maintenance of records and documents and furnishing of information.