Regulation 3(5) of SEBI (PIT) Regulations, 2015 which required Structured Digital Database (SDD) to be maintained by the company capturing all the details regarding UPSI. In this regard, companies are required to submit a quarterly compliance certificate on the letter head of the company and certified by the compliance officer of the company or Practising Company secretary in the format as provided by the exchange. SDD is applicable for trading in equity shares and equity derivative instruments. Companies in the process of listing also to maintain SDD.
Due dates are as follows:
For quarter ending 30th September 2022 – 18th November 2022
For quarter ending 31st December 2022 – 21st January 2023