https://www.taxtmi.com/article/detailed?id=10663 Regulation 3(5) mandates that entities holding unpublished price sensitive information maintain an internally controlled Structured Digital Database recording the nature of UPSI, the names of persons who shared it, and the names and identifiers of recipients, with time stamping, audit trails and non tamperable controls; outsourcing of the SDD is prohibited. Regulation 3(6) requires long term preservation of SDD records and retention during any regulatory investigation, and compliance must be certified addressing access controls, completeness, timing, identity capture, internal maintenance and audit measures. en-us Sat, 03 Sep 2022 08:07:45 +0530 Sat, 03 Sep 2022 08:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10663 Regulation 3(5) mandates that entities holding unpublished price sensitive information maintain an internally controlled Structured Digital Database recording the nature of UPSI, the names of persons who shared it, and the names and identifiers of recipients, with time stamping, audit trails and non tamperable controls; outsourcing of the SDD is prohibited. Regulation 3(6) requires long term preservation of SDD records and retention during any regulatory investigation, and compliance must be certified addressing access controls, completeness, timing, identity capture, internal maintenance and audit measures. Articles Corporate Laws / IBC / SEBI Sat, 03 Sep 2022 08:07:45 +0530 https://www.taxtmi.com/article/detailed?id=10663