(k) (l) (m) (n) (o) (p) (q) (r) (s) transparency and accountability measures including the standards thereof to be maintained by data fiduciaries and data processors under Chapter VII of this Act; standards for security safeguards to be maintained by data fiduciaries and data processors under section 31 of this Act; methods of de-identification and anonymisation; methods of destruction, deletion, or erasure of personal data where required under this Act; appropriate action to be taken by the data fiduciary or data processor in response to a personal data breach under section 32 of this Act; manner in which data protection impact assessments may be carried out by the data fiduciary or a class thereof under section 33 of this Act; cross-border transfer of personal data pursuant to section 41 of this Act; processing of any personal data or sensitive personal data to carry out any activity necessary for research, archiving or statistical purposes under section 45 of this Act; and any other matter which, in the view of the Authority, may require issuance of a code of practice. (7) Non-compliance by the data fiduciary or data processor with any code of practice issued under this section and applicable to it may be considered by the Authority, or any court, tribunal or statutory body, while determining whether such data fiduciary or data processor has violated the provisions of this Act. (8) Nothing contained in sub-section (7) shall prevent a data fiduciary or data processor from demonstrating before the Authority, or any court, tribunal or statutory body, that it has adopted an equivalent or a higher standard than that stipulated under the relevant code of practice. (9) The Authority may review, modify or revoke a code of practice issued under this section in the manner prescribed. (10) The Authority shall maintain a register in the manner prescribed containing details of the codes of practice, which are currently in force and shall make such codes of practice publicly available on its website. 62. Power of Authority to issue directions.— (1) The Authority may, for the discharge of its functions under this Act, issue such directions from time to time as it may consider necessary to data fiduciaries or data processors generally, or to any data fiduciaryor data processor in particular, and such data fiduciaries or data processors, as the case may be, shall be bound to comply with such directions. (2) No such direction shall be issued under sub-section (1) unless the Authority has given a reasonable opportunity of being heard to the data fiduciaries or data processors concerned. 36