Guides
A growing collection of how-to guides and reference notes.
- Systematic Investment Plan (SIP) in mutual funds
A Systematic Investment Plan (SIP) is a periodic mutual fund contribution mechanism that invests a fixed amount on a fixed schedule (typically monthly) into a chosen scheme. Covers SIP mechanics, rupee-cost averaging, the Indian SIP growth story (Rs 25,000-crore monthly inflows by 2024), step-up SIP, SIP pause and cancellation, SIP versus lump-sum, the SEBI E-Mandate framework, AMC scheme defaults, and operational considerations across major direct-plan platforms.
- SWP taxation in mutual funds
SWP (Systematic Withdrawal Plan) taxation in India uses FIFO redemption ordering with each withdrawal generating capital gains tax based on the difference between redemption NAV and cost basis of FIFO-consumed units. Covers the tax computation, the LTCG/STCG qualification, the comparison with IDCW taxation, and tax-efficient SWP strategies for retirees.
- Switch in mutual funds: intra-AMC, inter-scheme and inter-AMC
A mutual fund switch is the operation of redeeming units from one scheme and using the proceeds to subscribe to another scheme. Covers intra-AMC switches (within the same AMC), inter-scheme switches, the SEBI tax treatment as redemption plus subscription, the operational mechanics across direct-plan platforms, the exit-load implications, and the comparison with STP for systematic switches.
- Support and Resistance
Stub article on Support and Resistance. A full encyclopedic entry is pending.
- Sundaram Finance
Stub article on Sundaram Finance. A full encyclopedic entry is pending.
- Sukanya Samriddhi Yojana
Stub article on Sukanya Samriddhi Yojana. A full encyclopedic entry is pending.
- STT hike on F&O (October 2024)
Effective 1 October 2024, the Securities Transaction Tax on options selling was raised from 0.0625 per cent to 0.1 per cent on premium and on futures selling from 0.0125 per cent to 0.02 per cent on traded value. The hike, announced in the Union Budget on 23 July 2024 and operationalised through CBDT notification, raised the per-trade fixed-cost component of every F&O transaction by approximately 60 per cent. The hike interacted with the parallel SEBI October 2024 derivatives framework to materially raise the all-in cost of retail F&O trading.
- Stress Testing Mutual Funds 2024
Stub article on Stress Testing Mutual Funds 2024. A full encyclopedic entry is pending.
- Streak
Stub article on Streak. A full encyclopedic entry is pending.
- STP taxation in mutual funds
STP (Systematic Transfer Plan) taxation in India treats each transfer as a redemption from source plus subscription to target, creating taxable capital-gains events on each STP execution. Covers the tax computation, the FIFO ordering, the tax-incidence frequency, and tax-efficient STP planning.
- Stock Options India
Stub article on Stock Options India. A full encyclopedic entry is pending.
- Stock exchanges in India
Comprehensive guide to stock exchanges in India: the recognised exchanges (NSE, BSE, MCX, NCDEX, MSEI, India International Exchange), their regulatory framework under SEBI and the Securities Contracts (Regulation) Act 1956, history from the founding of BSE in 1875 through the 1994 NSE launch and the demutualisation of 2007, the role of clearing corporations (NSE Clearing and ICCL), and the segments offered (equity, derivatives, commodity, currency). Covers the global comparison and the SEBI MII regulations 2018 framework.
- Step-up SIP, Flex SIP and Smart SIP
Step-up SIP (also called Flex SIP or Smart SIP) is a Systematic Investment Plan variant that automatically increases the periodic contribution by a specified rupee or percentage amount on each anniversary. Covers step-up mechanics, the rationale for income-following contributions, the long-term corpus impact, comparison with plain SIP, operational considerations across major direct-plan platforms, and the strategic role in goal-based investing.
- Standard Deviation Trading
Stub article on Standard Deviation Trading. A full encyclopedic entry is pending.
- Standard deviation in mutual fund performance
Standard deviation measures the volatility of a mutual fund's returns, indicating typical deviation from the average return. Covers the interpretation, typical ranges by fund category, the use in risk assessment, and comparison with downside deviation.
- Sponsor Seed Capital Mf
Stub article on Sponsor Seed Capital Mf. A full encyclopedic entry is pending.
- Specialised Investment Funds (SIF) framework in India
The Specialised Investment Funds (SIF) framework is a SEBI-introduced category for HNI-focused investment strategies sitting between mutual funds and Portfolio Management Services. Covers the SEBI SIF framework introduction, the eligible strategies including long-short equity, the higher minimum investment thresholds, and the comparison with mutual funds, PMS and AIF.
- Sovereign Gold Bonds
Stub article on Sovereign Gold Bonds. A full encyclopedic entry is pending.
- Sortino ratio in mutual fund performance
The Sortino ratio is a risk-adjusted return measure similar to Sharpe ratio but using only downside deviation (not total volatility). Covers the formula, interpretation, comparison with Sharpe ratio, and use in mutual fund evaluation.
- Smart Beta Factor Investing
Stub article on Smart Beta Factor Investing. A full encyclopedic entry is pending.
- Smart Beta Factor Funds India
Stub article on Smart Beta Factor Funds India. A full encyclopedic entry is pending.
- Smallcase vs Fund of Funds (FoF)
Smallcase and Fund of Funds are both single-instrument multi-holding portfolio structures available to Indian retail investors. Covers the structural differences (direct stocks vs mutual funds), costs, tax treatment, and the choice criteria.
- Smallcase vs FOF Thematic
Stub article on Smallcase vs FOF Thematic. A full encyclopedic entry is pending.
- SIP vs Recurring Deposit (RD)
SIP (Systematic Investment Plan in mutual funds) and RD (Recurring Deposit in bank/post office) are both periodic-saving vehicles but differ materially in returns, risk, tax, and liquidity. Covers the comparison, the trade-offs, and the choice criteria for Indian retail savers.
- SIP taxation and FIFO redemption ordering
SIP taxation in India uses First-In-First-Out (FIFO) redemption ordering, where each SIP instalment creates a separate lot with its own purchase date and NAV. Covers the FIFO mechanics for tax computation, the LTCG/STCG qualification per lot, the worked examples, and the practical implications for SIP investors planning redemptions.
- SIP Discontinuation Persistence Data
Stub article on SIP Discontinuation Persistence Data. A full encyclopedic entry is pending.
- Sip Average Nav Cost Basis
Stub article on Sip Average Nav Cost Basis. A full encyclopedic entry is pending.
- Silver ETF India
Silver ETFs in India are exchange-traded funds backed by physical silver holdings, providing retail investors exposure to silver prices without the storage and authenticity concerns of physical silver. Covers the SEBI October 2021 framework, the major Indian Silver ETFs, the comparison with gold ETFs, the tax treatment, and the role in commodity allocation.
- Shriram Mutual Fund
Shriram Mutual Fund is an Indian asset management company sponsored by the Shriram Group, the diversified financial services conglomerate. Covers the AMC's history under Shriram Asset Management Company, the scheme range across equity debt and hybrid categories, the parent group's broader financial-services footprint, and the position within the Indian mutual fund industry.
- Sharpe ratio in mutual fund performance
The Sharpe ratio measures risk-adjusted return by computing excess return per unit of total volatility. Covers the formula, interpretation thresholds, the comparison with Sortino ratio, the use for mutual fund evaluation, and limitations.