Guides
A growing collection of how-to guides and reference notes.
- Sentinel Zerodha
Stub article on Sentinel Zerodha. A full encyclopedic entry is pending.
- Sensex Index Fund
A Sensex Index Fund is a passive mutual fund that tracks the BSE Sensex, the benchmark index of the Bombay Stock Exchange comprising 30 large-cap Indian companies. Covers the Sensex methodology, the major Sensex Index Funds, the comparison with Nifty 50, and the role in retail portfolios.
- Securities Transaction Tax (STT) on equity mutual funds
Securities Transaction Tax (STT) is a tax on equity transactions that applies to equity-oriented mutual fund redemptions and equity ETF transactions. Covers the STT rate, the impact on investor returns, and the relationship with Section 112A LTCG eligibility.
- Securities Contracts (Regulation) Act 1956
Stub article on Securities Contracts (Regulation) Act 1956. A full encyclopedic entry is pending.
- Section 80tta
Stub article on Section 80tta. A full encyclopedic entry is pending.
- Section 80C of the Income Tax Act 1961
Section 80C of the Income Tax Act 1961 provides a deduction of up to Rs 1.5 lakh per financial year against various tax-saving investments including ELSS, PPF, EPF, NSC, tax-saver FDs, life insurance premium, and home loan principal repayment. Covers the eligible instruments, the Rs 1.5 lakh aggregate cap, the comparison across instruments, and the relevance under the new vs old tax regime.
- Section 64 1a Clubbing
Stub article on Section 64 1a Clubbing. A full encyclopedic entry is pending.
- Section 56 2
Stub article on Section 56 2. A full encyclopedic entry is pending.
- Section 54F: mutual fund redemption and residential house investment
Section 54F of the Income Tax Act 1961 provides exemption from long-term capital gains tax when the entire net consideration from sale of long-term assets (including mutual fund units) is reinvested in a residential house property. Covers the rule mechanics, the eligibility conditions, the 2-year purchase/3-year construction windows, the lock-in requirements, and tax-planning use cases.
- Section 10 38 Grandfathering
Stub article on Section 10 38 Grandfathering. A full encyclopedic entry is pending.
- SEBI True-to-Label charges October 2024
SEBI's True-to-Label charges framework (effective October 2024) requires exchanges and brokers to disclose each charge component transparently, eliminating bundled or obscured fees. Explains the framework and the impact on retail F&O charge structures.
- SEBI Takeover Regulations 2011
Stub article on SEBI Takeover Regulations 2011. A full encyclopedic entry is pending.
- Sebi Silver Etf Framework 2021
Stub article on Sebi Silver Etf Framework 2021. A full encyclopedic entry is pending.
- SEBI scheme categorisation circular (October 2017)
Comprehensive guide to the SEBI scheme categorisation and rationalisation circular issued 6 October 2017: the framework that standardised 36 mutual fund categories across all 44 Indian AMCs, ending the prior era of fund-house-specific naming. Covers the equity, debt, hybrid, solution-oriented, and other-scheme classifications, the one-scheme-per-category-per-AMC rule, the merger and reclassification mandate during 2018, the subsequent September 2020 multi-cap amendment, and the impact on the Indian mutual fund industry. Reference for every fund analysis, performance comparison and category selection.
- SEBI nomination opt-out rule for mutual funds (2024)
SEBI's 2024 amendments to the mutual fund nomination framework allow investors to opt out of nomination by submitting an explicit declaration. Covers the regulatory rationale, the mandatory nomination-or-opt-out requirement, the folio-freeze enforcement consequence, the operational mechanics across direct-plan platforms, and the relationship with joint-holding survivorship arrangements.
- SEBI MF Skin in Game Rule
Stub article on SEBI MF Skin in Game Rule. A full encyclopedic entry is pending.
- Sebi Mf Risk Management
Stub article on Sebi Mf Risk Management. A full encyclopedic entry is pending.
- SEBI MF Reit Invit Cap
Stub article on SEBI MF Reit Invit Cap. A full encyclopedic entry is pending.
- SEBI MF Nomination Opt Out
Stub article on SEBI MF Nomination Opt Out. A full encyclopedic entry is pending.
- Sebi Mf Investment Restrictions
Stub article on Sebi Mf Investment Restrictions. A full encyclopedic entry is pending.
- SEBI MF Insider Trading
Stub article on SEBI MF Insider Trading. A full encyclopedic entry is pending.
- SEBI MF Fund Accounting Nav
Stub article on SEBI MF Fund Accounting Nav. A full encyclopedic entry is pending.
- SEBI MF Designated Employee Rule
Stub article on SEBI MF Designated Employee Rule. A full encyclopedic entry is pending.
- SEBI margin pledge rules (September 2020 framework)
On 1 September 2020 SEBI's new margin pledge framework replaced the long-standing Power of Attorney system for collateralising client securities. Securities now stay in the client's demat account under a CDSL or NSDL pledge with explicit TPIN and OTP authorisation, replacing the older practice of broker transfer to pool or beneficiary accounts. The framework was a direct response to the Karvy crisis and brought India's retail collateral regime in line with depository-segregated standards.
- SEBI IPF Mutual Funds
Stub article on SEBI IPF Mutual Funds. A full encyclopedic entry is pending.
- SEBI Investor Charter MF Detailed
Stub article on SEBI Investor Charter MF Detailed. A full encyclopedic entry is pending.
- Sebi Ia Regulations 2013
Stub article on Sebi Ia Regulations 2013. A full encyclopedic entry is pending.
- SEBI half-yearly trustee report
The SEBI half-yearly trustee report is the compliance and governance disclosure published by mutual fund trustee companies to SEBI and the public. Covers the report contents, the disclosure on AMC compliance, the 'unitholder interest' assessment, and the role as an investor-protection mechanism.
- SEBI Fund of Funds taxation harmonisation (2023)
The 2023 FoF taxation harmonisation refers to the Finance Act 2023 amendment that aligned Fund of Funds (FoF) tax treatment with the underlying scheme classification. Covers the pre-2023 ambiguity, the FY 2023-24 amendment removing tax-arbitrage opportunities, the impact on different FoF categories, and the planning implications.
- SEBI F&O entry barrier rules (October 2024 framework)
On 1 October 2024 SEBI announced a six-measure framework tightening retail access to index futures and options. The framework raised minimum contract size, restricted weekly options to one expiry per exchange, increased tail-risk margins on expiry, mandated upfront option premium collection from buyers, removed expiry-day calendar-spread benefit, and introduced intra-day position-limit monitoring. The measures were a direct response to a SEBI study finding 93 per cent of retail F&O traders lost money over FY22-FY24, with aggregate losses of Rs 1.81 lakh crore.