Guides
A growing collection of how-to guides and reference notes.
- Nifty LargeMidcap 250 Index Fund
A Nifty LargeMidcap 250 Index Fund is a passive mutual fund tracking the Nifty LargeMidcap 250 Index, comprising the top 100 large-cap and top 150 mid-cap Indian companies in a 50-50 allocation. Covers the index methodology, the major schemes, the role as a balanced large-mid passive allocation, and the comparison with separate Nifty 50 and Nifty Midcap 150 funds.
- Nifty IT Index Fund
A Nifty IT Index Fund is a passive mutual fund tracking the Nifty IT Index of 10 leading Indian information technology services companies. Covers the index methodology, the major schemes, the comparison with active technology funds, and the role in sectoral allocation.
- Nifty BeES
Nifty BeES (Nifty Benchmark Exchange Traded Scheme) was the first exchange-traded fund launched in India, on 28 December 2001, tracking the Nifty 50 Index. Covers the historical launch, the current Nippon India operation (post the Reliance acquisition), the role as the foundational Indian ETF product, the trading characteristics, and the comparison with other Nifty 50 ETFs.
- Nifty Bank Index Fund
A Nifty Bank Index Fund is a passive mutual fund tracking the Nifty Bank Index of 12 leading Indian banks. Covers the index methodology, the major Nifty Bank index funds and ETFs, the comparison with active BFSI funds, and the role in sectoral allocation.
- Nifty 50 ETF
What a Nifty 50 ETF is, a full list of the main Nifty 50 ETFs in India with dated expense ratios and AUM, how to buy one through a broker, and how ETFs compare with index funds.
- Nifty 100 Index Fund
A Nifty 100 index fund tracks the top 100 NSE companies, about 65 per cent of free-float market cap. Per-fund TER and AUM table, methodology, tax and how to choose.
- NFO addendum
An NFO addendum is a SEBI-mandated update to a scheme's Scheme Information Document (SID) or Key Information Memorandum (KIM) after the initial issue. Covers the addendum framework, the typical update triggers (fund manager changes, scheme feature changes, regulatory updates), and the investor-notification requirements.
- New Tax Regime India
Stub article on New Tax Regime India. A full encyclopedic entry is pending.
- New Fund Offer (NFO) in mutual funds
A New Fund Offer (NFO) is the initial subscription period during which a mutual fund AMC offers units of a newly-launched scheme to investors. Covers the SEBI NFO framework, subscription mechanics, the Rs 10 starting NAV convention, the difference between NFO and IPO, the AMC motivations for NFO launches, and the common retail pitfalls of NFO investing.
- Net Asset Value (NAV) of a mutual fund
Net Asset Value (NAV) is the per-unit value of a mutual fund scheme, calculated daily by the AMC as the scheme's total assets minus liabilities divided by units outstanding. Covers the SEBI valuation rules, daily computation timeline, applicable NAV cut-off times, the role of NAV in subscription and redemption pricing, the relationship between NAV and unit growth, and the common retail misconceptions about NAV high or low equating to scheme quality.
- NAVAll.txt: AMFI's daily NAV file
NAVAll.txt is the daily NAV publication file maintained by AMFI containing the closing NAV of every mutual fund scheme in India. Covers the file structure, the daily update cycle, the use as the canonical source for historical NAV data, and integration with financial-data services.
- NAV computation: how mutual fund NAV is calculated
NAV computation is the daily process by which mutual fund AMCs calculate the per-unit Net Asset Value of each scheme. Covers the SEBI valuation framework, the closing-price methodology for equity holdings, the mark-to-market valuation for debt holdings, the daily TER accrual, the unit-outstanding adjustments, and the publication timeline.
- NAV calculation rules for Indian mutual funds
SEBI's NAV calculation rules govern how mutual fund Net Asset Values are computed, published and audited. Covers the daily NAV computation framework, the per-asset-class valuation methodology, the SEBI master circular provisions, the audit and reconciliation requirements, and the transparency obligations.
- National Savings Certificate
Stub article on National Savings Certificate. A full encyclopedic entry is pending.
- National Electronic Funds Transfer (NEFT)
Stub article on National Electronic Funds Transfer (NEFT). A full encyclopedic entry is pending.
- National Distributors MF India
Stub article on National Distributors MF India. A full encyclopedic entry is pending.
- National Company Law Tribunal (NCLT)
Comprehensive guide to the National Company Law Tribunal (NCLT) in India: the specialist company-law and insolvency tribunal constituted under the Companies Act 2013 effective 1 June 2016, the jurisdiction across mergers, amalgamations, oppression and mismanagement, winding-up, and insolvency under the IBC 2016, the bench structure across 16 locations, the role of the National Company Law Appellate Tribunal (NCLAT), and the major case categories. Covers the historical replacement of the Company Law Board, High Court company-law jurisdiction, and BIFR.
- Nach Emandate India
Stub article on Nach Emandate India. A full encyclopedic entry is pending.
- Mutual funds in India: complete guide
Cornerstone editorial guide to mutual funds in India. Covers the SEBI regulatory framework, AMFI industry body, complete enumeration of all 44+ SEBI-registered AMCs with official websites, scheme categorisation, distribution channels, KYC infrastructure, taxation regime post the 2024 Budget and the 2023 debt-fund amendment, investor protections, and a dedicated chronology of mergers, acquisitions and new licences from the UTI era through the 2025 Jio BlackRock and Zerodha-era entries.
- Mutual fund vs ULIP: comparison for Indian investors
Mutual funds and ULIPs (Unit Linked Insurance Plans) are both market-linked investment vehicles, but mutual funds are pure investment products while ULIPs combine insurance with investment. Covers the structural differences, charges comparison, lock-in, tax treatment, and the choice criteria.
- Mutual fund vs NPS Tier 2
Mutual funds and NPS Tier 2 are both market-linked investment vehicles for non-retirement goals, but differ in structure, costs, and tax treatment. Covers the side-by-side comparison, the post-2023 tax considerations, and the choice criteria for Indian retail investors.
- Mutual fund vs ETF: comparison for Indian investors
Mutual funds and ETFs are both pooled-investment vehicles but differ in structure, trading, costs, and tax. Covers active vs passive comparison, NAV-vs-exchange trading, demat requirement, SIP suitability, and the choice criteria for Indian retail investors.
- Mutual fund vs direct stock investing
Mutual funds and direct stock investing are both equity-investment routes but differ materially in diversification, professional management, operational complexity, and risk. Covers the side-by-side comparison, the tax treatment, and the choice criteria for Indian retail investors.
- Mutual Fund Valuation Agencies
Stub article on Mutual Fund Valuation Agencies. A full encyclopedic entry is pending.
- Mutual fund trustee
Stub article on Mutual fund trustee. A full encyclopedic entry is pending.
- Mutual fund taxation in India: complete guide
Comprehensive guide to mutual fund taxation in India: equity-oriented schemes under Section 111A and Section 112A, debt mutual funds post-April-2023 reform, hybrid scheme determination, arbitrage funds, ELSS Section 80C benefit, SIP-level FIFO computation, TDS under Section 194K on dividends, NRI taxation under DTAA, reconciliation with AIS and TIS, and the operational reporting flow through CAMS, KFin, Zerodha Console, and broker tax P&L statements. Updated for the July 2024 Finance Act amendments.
- Mutual Fund Tax Statement
Stub article on Mutual Fund Tax Statement. A full encyclopedic entry is pending.
- Mutual Fund Scheme Suitability
Stub article on Mutual Fund Scheme Suitability. A full encyclopedic entry is pending.
- Mutual Fund Scheme Corpus Minimum
Stub article on Mutual Fund Scheme Corpus Minimum. A full encyclopedic entry is pending.
- Mutual Fund Goal Based Investing
Stub article on Mutual Fund Goal Based Investing. A full encyclopedic entry is pending.