Guides
A growing collection of how-to guides and reference notes.
- Dsp Blackrock Mutual Fund Historical
Stub article on Dsp Blackrock Mutual Fund Historical. A full encyclopedic entry is pending.
- DSP BlackRock Mutual Fund (historical)
DSP BlackRock Mutual Fund was the Indian asset management joint venture between the DSP Group (the Mumbai-based DSP Adiraja Murali family business) and BlackRock Inc., operationalised in 2008 after BlackRock's acquisition of Merrill Lynch Investment Managers (which had the original DSP Merrill Lynch JV). The JV operated under the DSP BlackRock brand from 2008 through 2018 when BlackRock exited and DSP repurchased the BlackRock stake. Covers the AMC's history through these transitions and the present-day DSP Mutual Fund operation.
- Downside and upside capture ratios
Downside and upside capture ratios measure how much of the benchmark's down moves and up moves a mutual fund captures. Covers the formulas, interpretation, asymmetric performance assessment, and use in evaluating defensive vs aggressive funds.
- Domestic equity Fund of Funds (FoF)
A domestic equity Fund of Funds (FoF) is a mutual fund scheme that invests in other Indian equity mutual fund schemes. Covers the SEBI FoF framework, the use cases for asset-allocation FoFs, the double-TER consideration, the comparison with direct equity-fund subscription, and the post-2023 tax treatment.
- Dividend stripping under Section 94(7) of the Income Tax Act
Section 94(7) of the Income Tax Act 1961 is an anti-avoidance rule preventing dividend stripping by disallowing capital losses when securities/units are purchased shortly before and sold shortly after a dividend or IDCW distribution. Covers the rule mechanics, the 3-month and 9-month timing windows, the impact on mutual fund IDCW transactions, and tax-planning compliance.
- Discount brokers vs distributors for mutual fund investing
Discount brokers and mutual fund distributors are two distribution channels for mutual fund investments. Covers the structural differences, the direct-plan vs regular-plan distinction, the cost implications, and the choice criteria for Indian retail investors.
- Discount brokers in India: complete guide
Comprehensive guide to discount brokers in India: the flat-fee model that disrupted percentage-based brokerage from 2010, the major players (Zerodha, Groww, Angel One, Upstox, 5paisa, Dhan), SEBI regulatory framework, charge structures, platforms, segments offered, and how the discount model compares with full-service brokers. Covers the Indian retail stockbroking landscape from the Kamath brothers' 2010 launch to the 26-million-active-client market of 2026.
- Director Identification Number (DIN)
Comprehensive guide to the Director Identification Number (DIN) framework in India: the unique 8-digit identifier mandatory for every director of an Indian company, the DIN allotment process through MCA21 form DIR-3, the annual DIR-3 KYC requirement, disqualification under Section 164 of the Companies Act 2013, deactivation of DINs for non-compliant directors, and the relationship with the company-incorporation and ongoing-compliance frameworks. Covers the historical evolution, the operational mechanics, and the practical compliance considerations.
- Direct-to-regular and regular-to-direct switch implications
Converting between direct plan and regular plan of the same mutual fund scheme has tax and operational implications. Covers the regular-to-direct switch (commonly done for TER savings), the direct-to-regular switch (less common), the SEBI tax treatment as a redemption-plus-subscription event, the operational mechanics, and the comparative analysis with simply continuing the existing plan.
- Direct mutual fund investing in India
Comprehensive guide to direct mutual fund investing in India: the SEBI direct-plan regime from January 2013 that lets investors bypass distributors and access lower expense ratios, the major platforms (Zerodha Coin, Groww, Kuvera, MFU, ET Money, CAMS Online, KFinKart), the AMC-direct alternative, the charge comparison against regular plans, and the operational mechanics of folio creation, SIP setup, and switching between regular and direct.
- Dhfl Crisis
Stub article on Dhfl Crisis. A full encyclopedic entry is pending.
- Depositories Act 1996
Stub article on Depositories Act 1996. A full encyclopedic entry is pending.
- Dematerialisation Mutual Fund Units
Stub article on Dematerialisation Mutual Fund Units. A full encyclopedic entry is pending.
- Dematerialisation and rematerialisation of mutual fund units
Mutual fund units in India can be held either in non-demat (folio) mode or in dematerialised (demat) mode through CDSL or NSDL depositories. Covers the dematerialisation process to convert folio units to demat, the rematerialisation reverse process, the use cases for demat-mode holding particularly for ETFs and listed mutual funds, the operational considerations, and the differences from folio-mode.
- Demat accounts and depository participants in India
Comprehensive guide to demat accounts and depository participants in India: the legal framework under the Depositories Act 1996, the two depositories CDSL and NSDL, the depository participant ecosystem, account opening, charges, pledge mechanics, transmission, the September 2020 margin pledge framework, and the operational consequences of the Karvy crisis. Covers everything from beneficial owner accounts to the difference between CDSL and NSDL.
- Defence Mutual Fund India
Stub article on Defence Mutual Fund India. A full encyclopedic entry is pending.
- Debt Fund of Funds (FoF)
A Debt Fund of Funds (FoF) is a mutual fund scheme that invests in other debt mutual fund schemes. Covers the major Debt FoFs including Bharat Bond ETF FoFs, the use cases for debt-FoF aggregation, the post-2023 tax treatment, and the comparison with direct debt-fund subscription.
- Debt ETFs in India
Debt ETFs in India are exchange-traded funds investing in debt securities including government bonds, corporate bonds, and money-market instruments. Covers the major debt ETF types (liquid ETFs, gilt ETFs, target-maturity ETFs, the Bharat Bond series), the SEBI regulatory framework, the post-2023 tax treatment, and the role in retail portfolios.
- Dbs Bank India
Stub article on Dbs Bank India. A full encyclopedic entry is pending.
- Daiwa Mutual Fund (historical)
Daiwa Mutual Fund was a small-scale Indian asset management subsidiary of Daiwa Securities Group, the major Japanese investment bank. The AMC operated through a brief Indian mutual fund operation before being wound up or transferred as part of Daiwa's exit from the Indian retail asset management market. Covers the AMC's history and the broader pattern of small-scale foreign AMC entries and exits from the Indian mutual fund industry.
- Cut-off time rules for mutual fund transactions
SEBI's cut-off time rules determine which business day's NAV applies to a mutual fund transaction. Covers the 3 pm cut-off for equity and non-liquid debt schemes, the 1:30 pm cut-off for liquid and overnight schemes, the February 2021 fund-realisation amendment, the practical implications across direct-plan platforms, and the cross-AMC differences.
- Custodian in mutual funds
The custodian is the SEBI-registered intermediary that holds the securities and assets of a mutual fund scheme in safekeeping. Covers the custodian's role in the trust structure, the SEBI custodian framework, the major Indian mutual fund custodians (Deutsche Bank, HDFC Bank, Citibank, SBI-SG), and the separation of custodial assets from AMC corporate assets that protects investor interests.
- Crypto Trading India
Stub article on Crypto Trading India. A full encyclopedic entry is pending.
- Credit quality buckets in debt mutual funds
Credit quality buckets categorise debt mutual fund holdings by credit rating (AAA, AA, A, etc.). Covers the rating system, the implications for risk and yield, the SEBI categorisation framework relevant to credit risk funds, and the role in debt-fund evaluation.
- CPSE ETF
CPSE ETF is a Government of India exchange-traded fund launched in 2014 that tracks the Nifty CPSE Index, a basket of central public sector enterprise shares. Covers the structure, constituents, the further fund offer programme, taxation, and how it differs from the Bharat 22 ETF.
- Cost Inflation Index (CII)
Stub article on Cost Inflation Index (CII). A full encyclopedic entry is pending.
- Consumption Thematic Mutual Fund
Stub article on Consumption Thematic Mutual Fund. A full encyclopedic entry is pending.
- Consolidated Account Statement (CAS)
Comprehensive guide to the Consolidated Account Statement (CAS) in India: the unified monthly statement issued by CDSL and NSDL that aggregates a holder's mutual fund folios across CAMS and KFin RTAs plus equity demat holdings. Covers the SEBI framework, the difference between the CAMS CAS, KFin CAS and depository CAS, how to read each section, the email-based dispatch mechanism, the relationship with the AIS and TIS for tax reporting, and the operational use cases. Reference for every Indian mutual fund investor for portfolio tracking and tax filing.
- Console Corporate Actions
Stub article on Console Corporate Actions. A full encyclopedic entry is pending.
- Compliance audit report for mutual funds
The compliance audit report is a third-party-auditor certification that a mutual fund AMC has complied with SEBI regulations during the financial year. Covers the audit scope, the SEBI framework, the comparison with the trustee report and statutory audit, and the role in investor confidence.