Reg. 3(5) of the SEBI (PIT) Regulations, 2015 provides for the requirement of maintaining structured digital database ('SDD'). However, the requirement with respect to the submission of compliance certificate provided by the Compliance Officer/PCS as to the maintenance of SDD is a new requirement. Presently, the format and requirement has been made applicable for quarters ending September, 2022 and December, 2022.

Several queries and concerns in this regard has been addressed in this video, as the speaker discusses about the requirement, manner of maintenance, format of certificate etc.

Our PIT Resource Centre can be accessed at - [ Ссылка ]

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