The document proposes a scalable distributed architecture called DIAT for IoT. DIAT has three layers - the virtual object layer, composite virtual object layer, and service layer. The virtual object layer virtualizes physical objects and acts as a translator between the digital and physical worlds. The composite virtual object layer coordinates between individual entities by scheduling them optimally. The service layer handles service requests and automatically creates new services by splitting them into subtasks. DIAT also includes a cognitive management component and security management module to address challenges like heterogeneity, scalability, interoperability, and security in IoT.