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SEBIInsider trading and takeovers

Disclosures by other connected persons

The disclosures a listed company may require from connected persons who are not designated persons, at intervals the company itself sets.

How this is timed

Standing duty, no filing date

Regulator
SEBI
Category
Insider trading and takeovers
Form
Not specified
Last verified
2026-09-01

There is no statutory date. PIT Reg 7(3) is enabling: a listed company may require any other connected person to disclose their holdings and trading in the company's securities, in the form and at the frequency the company decides. So the deadline is whatever the company's own code of conduct sets. Where a company does use Reg 7(3), NSE has required the filing to go through its mandatory XBRL utility on NEAPS since 4 May 2026.

What changed

The regulation has not changed, but the channel has where a company uses it. NSE circular NSE/CML/2026/12 brought Reg 7(3) filings into the same mandatory XBRL utility as Reg 7(2) from 4 May 2026.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Reg 7(3) lets the company require holdings and trading disclosures from other connected persons at such frequency as it may determine. The regulation fixes no interval, so there is no universal due date; the company's code of conduct sets one.

The rule

Stated as the law states it, so you can work out any period yourself.

Connected person disclosures, as the company requires

Reg 7(3) lets the company require holdings and trading disclosures from other connected persons at such frequency as it may determine. The regulation fixes no interval, so there is no universal due date; the company's code of conduct sets one.

Who must comply

  • Connected persons whom a listed company chooses to bring within Reg 7(3)
  • The listed company, which decides the form and the frequency

Carve-outs

  • The provision is enabling. A company that does not exercise it creates no obligation for connected persons under Reg 7(3)

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Decide in the code of conduct which connected persons Reg 7(3) covers.
  • Fix the form of the disclosure.
  • Fix the frequency of the disclosure.
  • Tell each covered person what is required and when.

How to file

  1. 1Collect the disclosure in the form the code of conduct sets.
  2. 2File it with the exchange through the NSE XBRL utility where an exchange filing is required.
  3. 3Keep the disclosure with the other Chapter III records for five years.

If you miss it

The company sets the requirement, so a failure is first a breach of its own code of conduct and is dealt with under clause 12 of Schedule B, with any amount collected going to the SEBI Investor Protection and Education Fund. Because Reg 7(3) is a regulation, section 15HB of the SEBI Act also remains available at up to ₹1 crore for a contravention with no separate penalty prescribed.

  • The company has to report a code of conduct breach to the stock exchange under clause 13 of Schedule B, even where the underlying requirement was the company's own

Recent changes affecting this

From the regulator's own circulars and notifications.

sebi15 May 2026Master circular

Master Circular on Surveillance of Securities Market

This Master Circular consolidates SEBI's regulatory framework for securities market surveillance, covering trading rules, monitoring of unauthenticated news, financial disincentives for Market Infrastructure Institutions (MIIs), and disclosure requirements under the SEBI (Prohibition of Insider Trading) Regulations, 2015. It mandates internal controls for market intermediaries to prevent the circulation of unauthenticated news and establishes a framework for financial disincentives when MIIs fail to meet surveillance obligations. The circular also details automated system-driven disclosures and the mandatory freezing of Permanent Account Numbers (PAN) for Designated Persons and their immediate relatives during trading window closure periods. Previous circulars listed in the appendix are rescinded, though actions taken under them remain valid.

Common questions

Is a Reg 7(3) disclosure mandatory?

Not by itself. Reg 7(3) lets a company require it. Once the company's code of conduct requires it, the person has to comply with what the code says.

Last verified 2026-09-01. Confirm against the official source before you rely on it.