Compliance calendar
SEBIInsider trading and takeovers

Dealing only with UPSI handlers who have a PIT code

The listed company's diligence duty to deal with intermediaries and other handlers of its unpublished price sensitive information only where they have a compliant code of conduct.

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 due date. Paragraph 4.1.2.3 of the Master Circular on Surveillance of Securities Market makes this a standing diligence duty on the listed company: it deals with intermediaries and other persons who handle its unpublished price sensitive information only where those persons have formulated a code of conduct under the PIT Regulations. The check happens at appointment and on renewal, not on a calendar date.

Deadlines counted from an event

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

Standing duty

Deal only with intermediaries and other handlers of unpublished price sensitive information who have a code of conduct under the PIT Regulations. Paragraph 4.1.2.3 of the Master Circular on Surveillance of Securities Market sets the duty and no date, so the check attaches to each appointment rather than to a period.

The rule

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

Diligence on UPSI handlers

Deal only with intermediaries and other handlers of unpublished price sensitive information who have a code of conduct under the PIT Regulations. Paragraph 4.1.2.3 of the Master Circular on Surveillance of Securities Market sets the duty and no date, so the check attaches to each appointment rather than to a period.

Who must comply

  • Every listed company that shares unpublished price sensitive information with an intermediary, adviser or other fiduciary

Statutory basis

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

Before you file

  • List the intermediaries and advisers who receive unpublished price sensitive information.
  • Ask each one for its PIT code of conduct.
  • Record the confirmation in the engagement file.

How to file

  1. 1Get the code of conduct from the intermediary before sharing any information.
  2. 2Record the confirmation against the engagement.
  3. 3Repeat the check when the engagement is renewed.
  4. 4Do not file the confirmation with SEBI or an exchange.

If you miss it

Section 15HB of the SEBI Act is the head, at up to ₹1 crore, since this is a circular requirement with no penalty of its own. The practical exposure is larger than the head suggests: information shared with a handler who has no code is information outside the PIT framework, and a leak from there comes back to the company's own controls under Reg 9A.

  • The sharing still has to be in the structured digital database, so a handler with no code does not reduce the company's own record-keeping duty

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

Who counts as a UPSI handler here?

An intermediary or other person who handles the company's unpublished price sensitive information. Reg 9(2) requires such intermediaries and fiduciaries to have their own code of conduct, and paragraph 4.1.2.3 makes it the listed company's business to check.

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