Mutual Funds
- EOP regulations 2023 (Execution-Only Platform framework)
SEBI's 2023 Execution-Only Platform (EOP) framework formally defines and regulates platforms that facilitate direct-plan mutual fund transactions without providing investment advice in India.
- Entry load in mutual funds, historical note
Entry load was a one-time charge levied on mutual fund investors at the time of purchase, deducted from the investment amount before units were allotted. SEBI abolished entry loads on all mutual fund schemes with effect from 1 August 2009.
- Employee Unique Identification Number (EUIN)
The EUIN is a mandatory identifier issued by AMFI to individual employees of mutual fund distributors in India, enabling accountability for specific investment recommendations made to retail investors.
- eMandate and NACH for Mutual Fund SIPs in India
A technical and regulatory overview of the National Automated Clearing House (NACH) and electronic mandate (eMandate) infrastructure that underpins SIP debit processing in Indian mutual funds, covering the history, workings, and limitations of the system.
- ELSS vs PPF
A detailed comparison of Equity Linked Savings Scheme (ELSS) and Public Provident Fund (PPF) as Section 80C tax-saving instruments in India, covering returns, risk, lock-in, liquidity, and suitability.
- ELSS mutual fund
Encyclopedic reference on Equity Linked Savings Scheme (ELSS) mutual funds in India: Section 80C tax deduction up to ₹1.5 lakh, 3-year lock-in, SEBI rules, new tax regime implications, passive ELSS, and comparison with PPF and NPS.
- Edelweiss Mutual Fund
Edelweiss Mutual Fund is an Indian AMC sponsored by Edelweiss Financial Services, known for the Bharat Bond ETF series and alternative asset funds.
- eCAN (electronic Common Account Number)
eCAN is the online registration process for a Common Account Number (CAN) on MFU (Mutual Fund Utility), enabling paperless multi-AMC mutual fund investing in India.
- Dynamic bond mutual fund
Encyclopedic reference on dynamic bond mutual funds in India: SEBI definition allowing any duration and credit mix, active management across yield curve, comparison with gilt and short-duration funds, taxation, and exemplar schemes.
- DTAA benefit for NRI MF investors
NRI mutual fund investors can reduce Indian TDS on capital gains and IDCW by invoking applicable DTAA provisions. TRC, Form 10F, and country-wise rate comparison explained.
- DSP Mutual Fund direct portal
DSP Mutual Fund's direct portal (dspim.com) enables direct plan investing in DSP AMC schemes, a mid-sized private AMC with a strong equity fund heritage and Blackrock partnership history.
- DSP Mutual Fund
DSP Mutual Fund is an Indian AMC owned by the DSP Group following the buyout of BlackRock's stake in 2018, offering equity, debt, and passive schemes.
- Downside capture ratio in mutual funds
The downside capture ratio measures what percentage of benchmark losses a mutual fund captures when the benchmark delivers a negative return. A ratio below 100 indicates the fund falls less than the benchmark during market downturns.
- Dividend-yield mutual fund
Encyclopedic reference on dividend-yield equity mutual funds in India: SEBI mandate for 65% in high-dividend-yield stocks, income-oriented equity strategy, comparison with value funds and liquid funds, taxation, and exemplar schemes.
- Dividend stripping disallowance (Section 94(7))
Section 94(7) disallows a capital loss on mutual fund units bought within 3 months before and sold within 9 months after the IDCW record date, to the extent of the IDCW received.
- Dividend reinvestment option in mutual funds (historical)
Historical reference on the dividend reinvestment option in Indian mutual funds: mechanics before the 2021 IDCW renaming, DDT regime, comparison with growth option, and its transition to IDCW Reinvestment.
- Distributor remuneration disclosure in mutual funds
Reference on SEBI-mandated disclosure of mutual fund distributor commissions in India: annual report disclosures, commission disclosure statements, CAS disclosures, and regulatory evolution.
- Direct-to-regular and regular-to-direct switch implications
Reference on switching between direct and regular plans of the same mutual fund scheme in India: tax treatment, TER differential, trail commission implications, and the long-term compounding effect.
- Direct vs regular plan TER differential in mutual funds
The TER differential between a mutual fund's direct plan and its regular plan measures the embedded distributor commission in the regular plan. In Indian equity funds this gap typically ranges from 0.60 to 1.20 percentage points.
- Direct Plan Adoption Trajectory in India
How SEBI's 2013 direct plan mandate transformed mutual fund distribution economics, with direct plan AUM exceeding 50% of total industry AUM by 2022-23, driven by corporate treasuries, RIAs, and online platforms.
- Direct mutual fund portals comparison: Coin vs Groww vs Kuvera vs MFU
A factual comparison of major direct mutual fund investment platforms in India, Zerodha Coin, Groww, Kuvera, and MF Utility, covering features, unit-holding model, costs, and regulatory status.
- Dinesh Kumar Khara
Dinesh Kumar Khara is the former Chairman of State Bank of India (SBI), who served from October 2020 to August 2023, and has a historical connection to SBI Mutual Fund through his oversight role during his SBI chairmanship.
- DHFL default impact on credit-risk funds
The 2019 default by Dewan Housing Finance Corporation caused material NAV write-downs across Indian credit-risk mutual fund schemes, accelerating a category-wide collapse in assets under management.
- Debt mutual fund indexation removal, Finance Act 2023
The Finance Act 2023 (for FY2023-24) removed the indexation benefit and concessional 20 percent long-term capital gains tax rate on debt mutual funds, taxing all gains from such funds at the investor's slab rate irrespective of holding period.
- Daily MTM for debt mutual funds
Reference on the daily mark-to-market process for debt mutual funds in India: operational timeline, valuation agency price feeds, YTM computation, and NAV implications of daily yield movements.
- D. P. Singh
D. P. Singh is the Deputy Managing Director and Chief Business Officer of SBI Funds Management Limited (SBI Mutual Fund), one of India's largest mutual fund houses, with a long career spanning distribution, marketing, and business development.
- Cube Wealth
Cube Wealth is an Indian multi-asset wealth management platform offering mutual funds, P2P lending, and US equities, operated by Cube Wealth Solutions Private Limited with SEBI RIA and AMFI registrations.
- CRISIL Ultra Short-Term Bond Fund Index
The CRISIL Ultra Short-Term Bond Fund Index is the benchmark for Indian ultra short-duration debt mutual fund schemes, representing a portfolio of money market and short-dated fixed income instruments with a Macaulay duration of 3-6 months. It is published by CRISIL Research.
- CRISIL Short-Term Bond Fund Index
The CRISIL Short-Term Bond Fund Index is the standard benchmark for Indian short-duration debt mutual fund schemes, representing a blended portfolio of government securities and corporate bonds with maturities in the 1-3 year range. It is published by CRISIL Research.
- CRISIL Liquid Fund Index
The CRISIL Liquid Fund Index is the standard benchmark for Indian liquid mutual fund schemes, representing a portfolio of money market instruments with residual maturities up to 91 days. Published by CRISIL Research, it provides the reference performance level for the largest and most commonly used category of debt mutual funds in India.