To All Listed Entities
This is with reference to Regulation 3(5) and 3(6) of SEBI (PIT) Regulations, 2015 which inter alia required SDD to be maintained by the company. In this regard, the Exchange has issued following circulars inter alia Specifying timelines for submission of SDD Compliance certificate and action to be taken against companies which are found to be non-complaint with above mentioned Regulations:
1) Circular No. 20221028-15 and 20221028-16 dated October 28, 2022 specifying timelines for submission of SDD Compliance Certificate for the quarter ended September 30, 2022 and December 31, 2022.
2) Circular No. 20221104-37 dated November 04, 2022 specifying consequences of non-compliance with the requirements of Reg 3(5) and 3(6) specifies consequences of non-compliance with the requirements of Reg 3(5) and 3(6) of SEBI (PIT) Regulations, 2015.
3) Circular No. 20230125-33 dated January 25, 2023 specifying consequences of non-compliance with the requirements of Reg 3(5) and 3(6) of SEBI (PIT) Regulations, 2015.
4) Circular No. 20230316-14 dated March 16, 2023 specifying Additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (ASCR).
In continuation to the aforementioned Exchange circulars, the listed entities are advised to take a note that the listed entities to whom the provisions of Regulation 24A of SEBI(LODR) Regulations, 2015 are not applicable, are required to continue to submit SDD Compliance certificate on quarterly basis, within 21 days from end of each quarter on the below mentioned path:
BSE Listing Centre > Listing Compliance > Compliance Module > Structured Digital Database (SDD) Compliance Certificate
The circular shall be effective immediately.
All Listed companies are requested to take note and comply accordingly.
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