Investor Documents on WebNotes

AIS for mutual fund transactions in India

Tue, 12 May 2026 00:00:00 +0000

The Annual Information Statement (AIS) is a comprehensive tax-information document maintained by the Income Tax Department of India on its Compliance Portal, that aggregates financial transaction data reported by third-party entities under Section 285BA of the Income Tax Act, 1961. For mutual fund investors, the AIS is particularly important because it independently records all mutual fund purchase and redemption transactions, dividend payouts, and SIP instalments reported by RTAs (CAMS and KFintech ) through SFT-015 (Statement of Financial Transactions, Type 015). Investors can cross-verify their AIS against their RTA statements and capital gains statements before filing an income-tax return.

AMFI scheme factsheet for mutual funds

Tue, 12 May 2026 00:00:00 +0000

An AMFI scheme factsheet (also called a fund factsheet or scheme information factsheet) is a standardised monthly disclosure document that each Asset Management Company (AMC) in India is required to publish for every actively managed mutual fund scheme it operates. The factsheet consolidates scheme-level data – investment objective, portfolio holdings, NAV history, performance versus benchmark, risk ratios, and fund manager biography – into a single document that investors, distributors, and analysts can use to evaluate and compare schemes. The format and minimum content requirements are prescribed by SEBI and operationalised through AMFI guidelines.

CAMS and KFin capital gains statement for mutual funds

Tue, 12 May 2026 00:00:00 +0000

The CAMS and KFin capital gains statement is a tax computation report generated by the two principal Registrar and Transfer Agents (RTAs) for Indian mutual funds – CAMS (Computer Age Management Services) and KFintech (KFin Technologies) – that computes the capital gain or loss arising from mutual fund unit redemptions during any specified date range. The statement applies the FIFO (first-in, first-out) method to assign purchase costs to each redeemed lot, segregates gains into short-term capital gains (STCG) and long-term capital gains (LTCG), and optionally applies cost indexation for qualifying debt fund holdings. It is the foundational tax document for mutual fund investors preparing to file an income-tax return.

CAMS mutual fund account statement

Tue, 12 May 2026 00:00:00 +0000

The CAMS account statement is a transaction and holdings record produced by Computer Age Management Services (CAMS), one of India’s two major Registrar and Transfer Agents (RTAs) for the mutual fund industry. CAMS services folios for approximately 20–25 Asset Management Companies (AMCs), including fund houses such as HDFC Mutual Fund, SBI Mutual Fund, Nippon India, Aditya Birla Sun Life, and several others. The statement captures every transactional event on a folio – purchases, redemptions, switches, dividend payouts, SIP instalments, and bonus units – together with the resulting unit balance and its current market value.

CAS -- NSDL and CDSL versions for mutual funds

Tue, 12 May 2026 00:00:00 +0000

India’s two depositories – the National Securities Depository Limited (NSDL) and the Central Depository Services (India) Limited (CDSL) – each issue a version of the Consolidated Account Statement (CAS) that covers mutual fund units held in demat form alongside listed equity shares, bonds, government securities, and other securities held in the same demat account. The depository CAS supplements, but does not replace, the RTA-generated CAS issued by CAMS and KFintech , because the RTA CAS remains the authoritative source for physical folio-based mutual fund holdings.

Consolidated Account Statement (CAS) for mutual funds

Tue, 12 May 2026 00:00:00 +0000

The Consolidated Account Statement (CAS) is a single, standardised investor document that aggregates all mutual fund folios, transaction history, and current valuation held by an investor across every Asset Management Company (AMC) registered with SEBI into one report. The CAS is generated and dispatched by the Registrar and Transfer Agents (RTAs) – CAMS and KFintech (KFin) – on behalf of all participating AMCs. Because a single PAN is the linking identifier, one CAS captures every mutual fund investment made by that investor regardless of how many different fund houses or folio numbers are involved.

Form 26AS -- TDS on mutual fund dividends in India

Tue, 12 May 2026 00:00:00 +0000

Form 26AS is an annual consolidated tax credit statement maintained by the Income Tax Department of India for each PAN holder, showing all Tax Deducted at Source (TDS), Tax Collected at Source (TCS), advance tax payments, and self-assessment tax payments credited against the taxpayer’s account. For mutual fund investors, Form 26AS is relevant primarily because it records TDS deducted by AMCs under Section 194K on Income Distribution cum Capital Withdrawal (IDCW) payouts when the cumulative IDCW paid by a single AMC to an investor exceeds Rs 5,000 in a financial year.

Holding-period statement for mutual funds

Tue, 12 May 2026 00:00:00 +0000

A holding-period statement for mutual fund units is a pre-redemption planning document generated by RTAs (CAMS and KFintech ) and available through platforms such as MFCentral, that lists each individual purchase lot held in a folio with its purchase date, purchase NAV, cost of acquisition, number of units in the lot, and the number of days (or months and years) the lot has been held as of the statement generation date. Investors use the holding-period statement to determine which lots of units have crossed the threshold for long-term capital gains (LTCG) treatment and to plan redemptions in a tax-efficient manner.

IDCW intimation for mutual funds in India

Tue, 12 May 2026 00:00:00 +0000

An IDCW intimation (Income Distribution cum Capital Withdrawal intimation), commonly referred to as a dividend intimation before SEBI’s renaming of the option in 2021, is a regulatory announcement made by a mutual fund AMC ahead of a planned distribution from a scheme’s IDCW option. The intimation discloses the per-unit IDCW amount, the record date (the date by which investors must hold units to be eligible), the ex-date (the date from which the NAV drops to reflect the distribution), and details of applicable TDS under Section 194K. SEBI mandates that this intimation be published at least one day before the ex-date, and that it be communicated to AMFI and published on the AMC’s website.

ITR-ready capital gains statement for mutual funds

Tue, 12 May 2026 00:00:00 +0000

The ITR-ready capital gains statement for mutual funds is a tax computation document generated by Registrar and Transfer Agents (RTAs) – principally CAMS and KFintech – as well as by the joint portal MFCentral, that calculates the taxable capital gain or loss arising from mutual fund redemptions during a financial year. The statement applies the first-in, first-out (FIFO) method mandated under Indian income-tax rules, segregates gains into short-term capital gains (STCG) and long-term capital gains (LTCG), and presents the output in a format aligned with Schedule CG of ITR-2 or ITR-3. Investors use this document as the primary tax computation input when filing their annual income-tax return.

KFintech mutual fund account statement

Tue, 12 May 2026 00:00:00 +0000

The KFintech account statement (formerly known as the Karvy Fintech account statement) is the official transaction record and portfolio-valuation document issued by KFin Technologies Limited for mutual fund folios that it services as a Registrar and Transfer Agent (RTA). KFintech services a broad roster of AMCs including Axis Mutual Fund, DSP Mutual Fund, Franklin Templeton Investments India, ICICI Prudential Mutual Fund, Kotak Mutual Fund, Mirae Asset, and several others. The statement records every transactional event – purchases, redemptions, switches, dividend payouts, SIP instalments – along with the running unit balance and current market value.

MFU account statement

Tue, 12 May 2026 00:00:00 +0000

The MFU account statement is an investor document issued by MFU India Private Limited (formerly Mutual Fund Utilities India) for investments and transactions executed through the MFU platform using a Common Account Number (CAN). MFU is an AMFI-promoted shared transaction processing platform that allows investors to transact in mutual fund schemes across multiple AMCs using a single CAN identifier, without the need to open separate folios with each AMC directly.

The MFU account statement reflects all transactions – purchases, redemptions, SIP instalments, switches – placed through the MFU channel and consolidates them across participating AMCs.

NFO addendum for mutual funds in India

Tue, 12 May 2026 00:00:00 +0000

An NFO addendum (New Fund Offer addendum) is a supplementary disclosure document issued by an Asset Management Company to amend or supplement the terms of an ongoing or upcoming New Fund Offer for a mutual fund scheme. The addendum modifies specific clauses in the Scheme Information Document (SID) or the Key Information Memorandum (KIM) without replacing those documents in their entirety. It must be filed with SEBI and published on the AMC’s website, and is read together with the original SID/KIM as an integral part of the offer documents. Addenda are also issued after the NFO is closed and the scheme is in the continuous offer period, for ongoing scheme amendments.

Statement of accounts after each mutual fund transaction

Tue, 12 May 2026 00:00:00 +0000

The statement of accounts (SOA) issued after each mutual fund transaction is a regulatory document dispatched by the Registrar and Transfer Agent (RTA) – CAMS or KFintech – to the investor within five business days of processing any transaction on a folio. It confirms the details of the transaction (amount, NAV, units) and displays the updated unit balance post-transaction. The SOA is the investor’s primary real-time acknowledgement that a mutual fund transaction has been correctly processed and recorded on the folio.