Guides
A growing collection of how-to guides and reference notes.
- Companies Act 2013
Comprehensive guide to the Companies Act 2013: the foundational Indian corporate-law statute replacing the Companies Act 1956, the structure across 29 chapters and 470 sections, the major innovations (one-person company, dormant company, CSR mandate, NFRA, independent directors), the Companies (Amendment) Acts of 2017, 2019, 2020 and 2024, the interaction with SEBI for listed companies, and the role of the Ministry of Corporate Affairs, NCLT and Registrar of Companies in administering the Act. Covers the structural shift from the 1956 Act's prescriptive framework to the 2013 Act's principles-based regime.
- Close-ended, interval and open-ended mutual fund schemes
Indian mutual fund schemes are structured as open-ended, close-ended or interval depending on the subscription and redemption availability. Covers the open-ended dominant default with daily NAV-based subscription and redemption, the close-ended structure with NFO-only entry and listed-market exit, the interval-scheme middle ground with periodic transaction windows, and the implications for investors choosing among the three structures.
- Cholamandalam Finance
Stub article on Cholamandalam Finance. A full encyclopedic entry is pending.
- China-focused mutual funds for Indian investors
China-focused mutual funds for Indian investors provide exposure to Chinese equity markets through Hang Seng-based and A-share schemes. Covers the major Indian China funds, the operational considerations including overseas cap constraints, the geopolitical and regulatory considerations, the post-2023 tax treatment, and the role in international diversification.
- Children's mutual fund in India
Children's mutual funds are solution-oriented mutual fund schemes designed for funding children's future education, marriage or other goals, with a five-year lock-in or until the child reaches age 18. Covers the SEBI solution-oriented categorisation, the major schemes, the comparison with Sukanya Samriddhi Yojana and PPF, and the role in children's financial planning.
- CDMDF Corporate Debt Backstop
Stub article on CDMDF Corporate Debt Backstop. A full encyclopedic entry is pending.
- Capitalmind Mutual Fund
Capitalmind Mutual Fund is an Indian asset management company sponsored by Capitalmind Wealth, founded by Deepak Shenoy. Covers the AMC's 2024-2025 mutual fund operationalisation following the long-running Capitalmind PMS and subscription-based research operation, the founder's quantitative-and-research-driven investment philosophy, the scheme range, and the position within the newer-entrant AMC cohort with a research-platform parentage.
- Capital gains tax on equity in India: complete guide
Comprehensive guide to capital gains tax on listed Indian equity and equity mutual funds: STCG at 20 per cent under Section 111A, LTCG at 12.5 per cent above Rs 1.25 lakh under Section 112A, grandfathering of pre-31-January-2018 gains, the July 2024 Finance Act amendments, set-off and carry-forward rules, securities transaction tax, and the practical reconciliation against AIS, TIS and broker tax P&L.
- Capital gains statement for mutual funds
A mutual fund capital gains statement is the AMC/RTA-issued report listing realized capital gains for a specified financial year, with LTCG and STCG classified per Sections 112A and 111A. Covers the statement structure, how to download for tax filing, the relationship with AIS/TIS, and use in ITR-2/ITR-3.
- Capital Gains Account Scheme
Stub article on Capital Gains Account Scheme. A full encyclopedic entry is pending.
- CAMS account statement
The CAMS account statement is the consolidated mutual fund statement issued by Computer Age Management Services (CAMS), covering all AMCs whose RTA is CAMS. Covers the statement structure, how to download via CAMS Online portal, the comparison with the broader Consolidated Account Statement, and the operational use cases.
- CAGR vs XIRR Mutual Fund
Stub article on CAGR vs XIRR Mutual Fund. A full encyclopedic entry is pending.
- CAGR vs XIRR for mutual fund returns
CAGR (Compound Annual Growth Rate) and XIRR (Extended Internal Rate of Return) are two methods to compute mutual fund returns. CAGR works for single-investment-single-withdrawal scenarios; XIRR handles multi-cash-flow scenarios like SIPs. Covers the formulas, when to use each, and worked examples.
- BSE StAR MF
Comprehensive guide to BSE StAR MF (now BSE MF): the BSE-operated mutual fund transaction platform, one of India's largest by volume. Covers history from 2009, architecture and routing through CAMS and KFin Technologies, the distributor and direct-investor access models, SIP processing scale, the comparison with NSE NMF II and the AMFI-promoted Mutual Fund Utility, integration with the EOP framework, and the platform's role in the Indian mutual fund distribution infrastructure.
- Bonus stripping under Section 94(8) of the Income Tax Act
Section 94(8) of the Income Tax Act 1961 is an anti-avoidance rule preventing bonus stripping by disallowing capital losses when securities/units are purchased shortly before and sold shortly after a bonus issue. Covers the rule mechanics, the 3-month and 9-month timing windows, the impact on mutual fund bonus units, and tax-planning compliance.
- BNP Paribas Mutual Fund (historical)
BNP Paribas Mutual Fund was the Indian asset management subsidiary of BNP Paribas Asset Management, operationalised in 2004 after BNP Paribas's acquisition of the Sundaram BNP Paribas predecessor structure and subsequent standalone operations. The AMC operated under the BNP Paribas Mutual Fund brand through 2021 when it merged with Baroda Mutual Fund to form the present-day Baroda BNP Paribas Mutual Fund. Covers the AMC's history, the BNP Paribas era scheme line-up, and the 2021 merger.
- Bnp Paribas India
Stub article on Bnp Paribas India. A full encyclopedic entry is pending.
- Bharat Bond ETF
Bharat Bond ETF is a series of target-maturity debt ETFs launched by the Government of India in partnership with Edelweiss Mutual Fund, investing in AAA-rated public sector bonds. Covers the ETF structure, the maturity series, the index methodology, the role in retail portfolios, the tax treatment post-2023, and the comparison with other debt instruments.
- Bharat Bill Payment System (BBPS)
Stub article on Bharat Bill Payment System (BBPS). A full encyclopedic entry is pending.
- Bharat 22 ETF
Bharat 22 ETF is an exchange-traded fund launched by the Government of India in November 2017 containing a basket of 22 CPSE and private holdings, complementing the earlier CPSE ETF. Covers the basket composition, the FFO programme, the role in disinvestment, the operational features under ICICI Prudential management, and the comparison with CPSE ETF.
- Baroda Mutual Fund (historical)
Baroda Mutual Fund was the Indian asset management subsidiary of Bank of Baroda, operationalised in 1994 as one of the first public-sector bank-sponsored AMCs. The AMC operated under the Baroda Mutual Fund brand through 2021 when it merged with BNP Paribas Mutual Fund India to form the present-day Baroda BNP Paribas Mutual Fund. Covers the AMC's history, the long-running operations under Bank of Baroda sponsorship, the 2021 merger with BNP Paribas, and the formation of the current Baroda BNP Paribas Mutual Fund entity.
- Banking Sector Mutual Fund India
Stub article on Banking Sector Mutual Fund India. A full encyclopedic entry is pending.
- Banking and PSU debt mutual fund
A banking and PSU debt mutual fund is a SEBI-categorised debt scheme that invests at least 80 per cent of its corpus in debt instruments issued by banks and Public Sector Undertakings (PSUs). Covers the SEBI category framework, the credit-quality profile, the major Banking PSU Debt schemes, the role in conservative portfolios, and the tax treatment.
- Banking and Financial Services mutual fund
A Banking and Financial Services (BFSI) mutual fund is a thematic equity scheme that invests at least 80 per cent in banks, NBFCs, insurance and other financial-services companies. Covers the SEBI thematic categorisation, the major BFSI schemes, the comparison with Nifty Bank index funds, and the role in sectoral allocation.
- Bank of India Mutual Fund
Bank of India Mutual Fund is an Indian asset management company sponsored by Bank of India, the public sector bank. Covers the history including the earlier Bank of India AXA Mutual Fund joint venture (2008-2022), AXA's exit and the bank's resumption of full ownership, the scheme range across equity debt and hybrid categories, and the position within the public-sector-bank-sponsored AMC tier of the Indian mutual fund industry.
- Bank Of Baroda
Stub article on Bank Of Baroda. A full encyclopedic entry is pending.
- Bank BeES
Bank BeES is the Nippon India ETF tracking the Nifty Bank Index, providing exchange-traded passive exposure to the top Indian banking sector stocks. Covers the index methodology, the Nippon India operation, the comparison with other Nifty Bank ETFs and Bank index funds, and the role in sectoral allocation.
- Bandhan Bank
Stub article on Bandhan Bank. A full encyclopedic entry is pending.
- Balanced hybrid mutual fund
A balanced hybrid mutual fund is a SEBI-categorised hybrid scheme that maintains 40-60 per cent equity and 40-60 per cent debt allocation, sitting between aggressive hybrid (65-80% equity) and conservative hybrid (10-25% equity). Covers the SEBI categorisation, the role in moderate-risk portfolios, the comparison with balanced advantage funds, and the tax treatment.
- Average True Range
Stub article on Average True Range. A full encyclopedic entry is pending.