Guides
A growing collection of how-to guides and reference notes.
- Sectoral and thematic mutual fund
Encyclopedic reference on sectoral and thematic equity mutual funds in India: SEBI definition, 80% minimum in sector or theme, one-scheme-per-sector exception, difference between sectoral and thematic funds, concentration risk, taxation.
- Section 80C deduction for ELSS
ELSS (Equity-Linked Savings Scheme) investments up to Rs 1.5 lakh per year qualify for Section 80C deduction. Three-year lock-in, equity-fund LTCG on exit, and 2024 rates explained.
- Section 54F exemption on MF redemption proceeds
Section 54F exempts LTCG from mutual fund redemptions if the net consideration is invested in a new residential property within specified time limits. Conditions and computation explained.
- SEBI swing pricing framework for debt mutual funds (India)
Encyclopedic reference on SEBI's swing pricing mechanism for Indian debt mutual funds: the anti-dilution framework, full and partial swing triggers, the phased rollout, and its role in protecting long-term investors.
- SEBI Specialised Investment Funds (SIF) framework
Encyclopedic reference on SEBI's Specialised Investment Funds (SIF) framework introduced in 2024: eligibility, minimum investment threshold, permitted strategies, regulatory requirements, and the positioning between mutual funds and AIFs.
- SEBI scheme merger and conversion rules (India)
Encyclopedic reference on SEBI's framework for mutual fund scheme mergers and conversions in India: regulatory trigger, SEBI approval process, exit window for unitholders, and post-merger obligations.
- SEBI mutual fund sponsor eligibility rules (India)
Encyclopedic reference on SEBI's sponsor eligibility criteria for Indian mutual funds: the financial soundness test, track record requirement, contribution norms, and amendments including the relaxed fit-and-proper criteria.
- SEBI Mutual Fund Lite framework (India)
Encyclopedic reference on SEBI's Mutual Fund Lite framework: the simplified registration and operational regime for passive-only AMCs, designed to lower barriers to entry for new passive fund sponsors.
- SEBI multi-cap reclassification circular (September 2020)
SEBI's circular of 11 September 2020 mandated that multi-cap mutual fund schemes allocate minimum 25 percent each to large-cap, mid-cap, and small-cap stocks, forcing the largest reclassification of mutual fund assets in Indian history.
- SEBI multi-cap reclassification 2020
Encyclopedic reference on SEBI's November 2020 multi-cap fund reclassification circular: the mandatory 25/25/25 minimum allocation rule, the Flexicap Fund introduction, and the market impact on AMCs and small-cap stocks.
- SEBI fund manager qualification and scheme limits (India)
Encyclopedic reference on SEBI's rules for mutual fund manager qualifications, maximum number of schemes a fund manager may manage simultaneously, and the related disclosure requirements under the 1996 Regulations.
- SEBI debt MF taxation amendment FY24 (India)
Encyclopedic reference on the Finance Act 2023 amendments removing indexation benefit and the 20% LTCG rate for debt mutual funds in India, effective 1 April 2023, and the regulatory and market responses.
- SEBI (Mutual Funds) Regulations, 1996
Comprehensive encyclopedic reference on SEBI (Mutual Funds) Regulations, 1996: the principal statutory framework governing Indian mutual funds, covering registration, scheme structure, investment norms, trustee obligations, and major amendments.
- Scripbox
Scripbox is an Indian robo-advisory and direct mutual fund platform that curates a small selection of recommended funds for investor goals, operating as a SEBI-registered investment adviser.
- Scheme performance vs benchmark report for mutual funds
The scheme performance vs benchmark report compares a mutual fund scheme's point-to-point and CAGR returns against its primary and additional total return index benchmarks, and is mandated by SEBI for disclosure in factsheets, annual reports, and AMFI's performance portal.
- SBI Mutual Fund direct portal
SBI Mutual Fund's direct plan portal (sbimutualfund.com) allows investors to invest in direct plans of SBI AMC schemes without a distributor, managed by SBI Funds Management Limited, India's largest AMC.
- SBI Mutual Fund
SBI Mutual Fund is India's largest AMC, with QAAUM of Rs 12.50 lakh crore (Dec 2025). Run by SBI Funds Management, an SBI and Amundi joint venture.
- Saurabh Mukherjea
Saurabh Mukherjea is the founder and Chief Investment Officer of Marcellus Investment Managers, a SEBI-registered PMS and AIF firm known for its Consistent Compounders portfolio strategy focused on moat-driven businesses.
- Sankaran Naren
Sankaran Naren is the Executive Director and Chief Investment Officer of ICICI Prudential Asset Management Company, one of India's two largest mutual fund houses, known for his contrarian value investing philosophy.
- Sandeep Tandon
Sandeep Tandon is the founder and Chief Investment Officer of Quant Mutual Fund (formerly Escorts Mutual Fund), known for pioneering a proprietary quantitative and predictive analytics framework in Indian mutual fund management.
- Samir Arora
Samir Arora is the founder and fund manager of Helios Capital Management, a Singapore-based hedge fund focused on Indian equities, and a former head of equities at Alliance Capital Management India.
- Sailesh Raj Bhan
Sailesh Raj Bhan is the Deputy Chief Investment Officer and a senior equity fund manager at Nippon India Mutual Fund, known for managing Nippon India Growth Fund and Nippon India Multi Cap Fund.
- S&P 500 as an Indian Mutual Fund Benchmark
The S&P 500 is the benchmark used by Indian mutual fund schemes that invest in US large-cap equities through feeder funds, fund-of-funds, or direct overseas ETFs. This article explains the S&P 500's composition, how Indian AMCs use it as a benchmark, the currency dimension, and historical returns relevant to Indian investors.
- Rolling returns vs trailing returns in mutual funds
Trailing returns measure a fund's performance from a fixed past date to today. Rolling returns measure performance over many overlapping periods of the same length, giving a period-bias-free picture of how consistently a fund has delivered.
- Robo-Advisory in Indian Mutual Funds
An overview of robo-advisory platforms in the Indian mutual fund industry, their regulatory classification, business models, key players, and comparative role alongside traditional financial advisers and IFAs.
- Riskometer, the six-band risk scale for mutual funds
Complete reference on the SEBI riskometer for mutual funds in India: six risk bands, methodology for equity and debt schemes, monthly update requirement, product labelling, and limitations.
- RIA (Registered Investment Adviser) for mutual funds in India
A SEBI-registered investment adviser (RIA) provides fee-based mutual fund advice in India under the IA Regulations 2013, operating under a fiduciary standard and separated from commission-based distribution.
- Retail Investor Participation in Mutual Funds in India
An analysis of retail investor participation in Indian mutual funds, covering folio counts, PAN-based investor data, SIP penetration, geographic spread, and behavioural patterns from 2000 to 2025.
- Resident individual MF investor
Comprehensive guide to the legal framework, KYC requirements, eligible fund segments, taxation, and regulatory obligations of a resident individual investing in Indian mutual funds under SEBI and Income Tax Act rules.
- Reliance Mutual Fund (historical)
Reliance Mutual Fund was the Reliance ADA Group's AMC operating from 2004 to 2019, when it was rebranded as Nippon India Mutual Fund after Nippon Life's acquisition.