Introduction
Data has emerged as a new core asset with the enforcement of the Digital Personal Data Protection Rules, 2025 (operationalizing the Digital Personal Data Protection Act, 2023) and this has impacted India’s Corporate landscape as well. The DPDP Act, and its accompanying DPDP Rules, effective from January 3, 2025, establish a comprehensive framework for handling digital personal data. Though due diligence lacks statutory compulsion in mergers and acquisitions (M&A), it stands as a critical market practice that verifies adherence to data privacy principles, mitigating risks that could derail transactions or erode value post-closing.
Foundations of DPDP Rules and Their M&A Relevance