NSDL issued circular on Submission of Action Taken Report (ATR) for annual and half yearly VAPT audit through e-PASS Application

Sep 30, 2026 | by TeamLease RegTech Legal Research Team

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Secretarial ComplianceThe National Securities Depository Limited (NSDL) on September 28, 2026, has advised Participants to submit the Action Taken Report (ATR) for observations reported as non-complied in the initial Half-Yearly and Annual VAPT Audit Reports through the electronic form available in the ePASS application. For Half-Yearly VAPT Audits covering October 2025 to March 2026, the initial report is due by June 30, 2026, with the ATR, wherever applicable, to be submitted by September 30, 2026.

For Annual VAPT Audits of non-qualified stockbrokers covering April 2025 to March 2026, the initial report is due by July 31, 2026, and the ATR is required by November 30, 2026. Failure to submit the ATR within the prescribed timelines will be treated as regulatory non-compliance and may attract penalties or other action under the NSDL Business Rules.

[Circular No.: NSDL/POLICY/2026/0144]


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