Section 18 in Information Technology (Preservation and Retention of Information by Intermediaries Providing Digital Locker Facilities) Rules, 2016
18. Auditor's relationship with Digital Locker service provider.
(1)The auditor shall be independent of the Digital Locker service provider being audited and shall not be a software or hardware vendor which is, or has been providing services or supplying equipment to the said Digital Locker service provider.(2)The auditor and the Digital Locker service provider shall not have any current or planned financial, legal or other relationship, other than that of an auditor and the audited party.
