PIT-SDDhighSEBI
PIT-SDD — Structured Digital Database Review
Quarterly confirmation that the structured digital database of unpublished price sensitive information sharing is maintained internally, time-stamped and tamper-proof.
- Due
- 21st, 1 month after quarter end
- Frequency
- Quarterly
- If it lapses
- Penalty under s.15HB of the SEBI Act; a recurring finding in SEBI inspections — ₹10,00,000
- Statutory reference
- Reg. 3(5) and 3(6), SEBI (Prohibition of Insider Trading) Regulations 2015
Who has to file it
Every one of these has to hold before PIT-SDD binds an entity:
- listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME)
- Usually owned by:
- Company Secretary
- Typical effort:
- 3 hours
Common questions
- When is PIT-SDD due?
- 21st, 1 month after quarter end. It falls due every quarter.
- Who has to file PIT-SDD?
- It applies to listed on Main board (NSE / BSE) and SME platform (NSE Emerge / BSE SME).
- What is the penalty for filing PIT-SDD late?
- Penalty under s.15HB of the SEBI Act; a recurring finding in SEBI inspections — ₹10,00,000
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.