Articles tagged “Mutual Fund”
94 articles.
2026 (94)
- Mutual fund holdings on Kite
How mutual fund holdings appear on Kite as a summary view. Explains the relationship between Kite and Coin, what is editable, and where the canonical MF …
- Applicable NAV (cut-off rule) in mutual funds
The applicable NAV cut-off rule determines which day's Net Asset Value applies to a mutual fund subscription or redemption order. Covers the SEBI 3 pm cut-off …
- 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 …
- 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 …
- 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 …
- Folio number in mutual funds
A folio number is the unique account identifier assigned by a mutual fund AMC to an investor's holding within that AMC. Covers folio mechanics, how to find a …
- Income Distribution cum Capital Withdrawal (IDCW) in mutual funds
IDCW (Income Distribution cum Capital Withdrawal) is the SEBI-mandated 2021 replacement for the older mutual fund dividend option. Covers the IDCW structure as …
- Margin pledge of mutual fund units with Zerodha
Margin pledge with Zerodha allows investors holding mutual fund units through Zerodha Coin to pledge those units for additional broker margin in equity F&O or …
- 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 …
- 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 …
- 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 …
- Nomination in mutual funds
Nomination in mutual funds designates one or more individuals to receive the units in the event of the unitholder's death. Covers the SEBI nomination …
- Overseas investment cap for Indian mutual funds
The overseas investment cap for Indian mutual funds is the aggregate SEBI-approved limit on foreign equity exposure across all Indian AMCs and …
- Pledge of mutual fund units
A pledge of mutual fund units is the legal mechanism by which an investor uses mutual fund holdings as collateral for borrowing without redeeming the units. …
- Registrar and Transfer Agent (RTA) in mutual funds
The Registrar and Transfer Agent (RTA) is the SEBI-registered intermediary that maintains the unitholder-level records for mutual fund schemes. Covers the RTA …
- Step-up SIP, Flex SIP and Smart SIP
Step-up SIP (also called Flex SIP or Smart SIP) is a Systematic Investment Plan variant that automatically increases the periodic contribution by a specified …
- Switch in mutual funds: intra-AMC, inter-scheme and inter-AMC
A mutual fund switch is the operation of redeeming units from one scheme and using the proceeds to subscribe to another scheme. Covers intra-AMC switches …
- Systematic Investment Plan (SIP) in mutual funds
A Systematic Investment Plan (SIP) is a periodic mutual fund contribution mechanism that invests a fixed amount on a fixed schedule (typically monthly) into a …
- Systematic Transfer Plan (STP) in mutual funds
A Systematic Transfer Plan (STP) is a mechanism to move a fixed amount on a fixed schedule from one mutual fund scheme to another within the same AMC, typically …
- Systematic Withdrawal Plan (SWP) in mutual funds
A Systematic Withdrawal Plan (SWP) is a periodic mutual fund redemption mechanism that withdraws a fixed amount on a fixed schedule from a chosen scheme. Covers …
- T+1 and T+2 settlement in Indian mutual funds
T+1 and T+2 settlement cycles in Indian mutual funds determine when subscription credits and redemption proceeds reach the AMC or the investor. Covers the …
- Transmission of mutual fund units on death of holder
Transmission is the legal process by which mutual fund units are transferred from a deceased unitholder to a nominee or legal heir. Covers the nominee-route …
- Annual report of an Indian mutual fund scheme
Encyclopedic reference on the annual report of an Indian mutual fund scheme: SEBI Regulation 56 and 57 framework, audited financial statements, trustee report, …
- Mutual fund
Encyclopedic landing reference on mutual funds in India: definition, legal structure, scheme categories, NAV mechanics, plan and option variants, distribution, …
- SEBI half-yearly trustee report for mutual funds
Encyclopedic reference on the SEBI half-yearly trustee report, the six-monthly compliance and governance document submitted by the Board of Trustees of each …
- SEBI Investor Charter for Mutual Funds
Encyclopedic reference on SEBI's Investor Charter for Mutual Funds: the standardised rights-and-obligations framework mandated by SEBI in August 2021, its …
- Loan against mutual funds (India)
Secured loan against pledged mutual fund units in India. LTV norms, lien marking via CAMS / KFin / depositories, lenders, taxation, foreclosure rules.
- Mutual fund auditor (India)
Statutory auditor of Indian mutual fund schemes under SEBI Regulation 55. Empanelment, scope, rotation, audit report format, ICAI guidance.
- Mutual fund custodian (India)
SEBI-registered custodian of Indian mutual funds. Statutory basis, eligibility, functions, settlement with NSDL and CDSL, major custodians.
- Mutual fund fund accountant (India)
Fund accountant role for Indian mutual funds. Daily NAV computation under SEBI Regulation 47 to 50, valuation norms, TER accounting, IDCW distribution.
- Mutual fund Registrar and Transfer Agent (India)
SEBI-registered RTAs for Indian mutual funds. CAMS and KFin Technologies dominate. Regulation 26A duties, MFCentral, KYC, Karvy 2019 enforcement.
- Mutual fund trust structure (India)
Three-tier sponsor-trustee-AMC trust structure of Indian mutual funds under the Indian Trusts Act 1882 and SEBI MF Regulations 1996. Roles, safeguards, history.
- Mutual fund unit-holder rights (India)
Rights of mutual fund unit-holders in India under SEBI MF Regulations 1996, the SEBI Investor Charter 2021, and the Indian Trusts Act 1882.
- Nomination on a mutual fund folio (India)
Mandatory nomination on Indian mutual fund folios under SEBI Regulation 29A. Eligibility, opt-out, transmission interplay, legal-heir distinction.
- AIS / TIS mapping for MF transactions
Annual Information Statement (AIS) and Tax Information Summary (TIS) capture all MF transactions reported by fund houses. Reconciliation steps to avoid …
- AIS for mutual fund transactions in India
The Annual Information Statement (AIS) aggregates all mutual fund purchase, redemption, and dividend transactions reported to the Income Tax Department by RTAs …
- AMFI Code of Ethics (ACE)
The AMFI Code of Ethics (ACE) sets out the principles-based ethical obligations that govern asset management companies and mutual fund distributors registered …
- AMFI Group Company classification
AMFI's Group Company classification defines the rules under which mutual fund AMCs must identify and disclose investments in group companies of their sponsors, …
- AMFI Quarterly Average AUM (AAUM) data
AMFI's Quarterly Average AUM (AAUM) is the average of daily AUMs over a quarter, used for computing distributor commissions, TER slabs, and regulatory tiering …
- AMFI T30 and B30 city categorisation
AMFI's T30/B30 framework divides Indian cities into the top-30 by mutual fund AUM and the next 100 cities, enabling differential distributor incentives and …
- Bonus stripping disallowance (Section 94(8))
Section 94(8) disallows a capital loss on original mutual fund units where bonus units were received and the original units are sold within 9 months at a loss. …
- Close-ended mutual fund
Close-ended mutual fund schemes in India: NFO-only subscription, mandatory listing, FMP and capital-protection variants, taxation, decline post-2014.
- Corporate body MF investor
Comprehensive reference on companies, LLPs, and other corporate bodies investing in Indian mutual funds: SEBI eligibility, board authorisation, KYC …
- Corporate Debt Market Development Fund (CDMDF)
CDMDF is a backstop liquidity facility established by the Government of India in 2023 to provide emergency liquidity to debt mutual funds during periods of …
- Dividend stripping disallowance (Section 94(7))
Section 94(7) disallows a capital loss on mutual fund units bought within 3 months before and sold within 9 months after the IDCW record date, to the extent of …
- DTAA benefit for NRI MF investors
NRI mutual fund investors can reduce Indian TDS on capital gains and IDCW by invoking applicable DTAA provisions. TRC, Form 10F, and country-wise rate …
- ELSS vs NPS
A factual comparison of Equity Linked Savings Scheme (ELSS) and the National Pension System (NPS) as Section 80C and 80CCD tax-saving instruments in India, …
- ELSS vs PPF
A detailed comparison of Equity Linked Savings Scheme (ELSS) and Public Provident Fund (PPF) as Section 80C tax-saving instruments in India, covering returns, …
- ELSS vs ULIP
A factual comparison of Equity Linked Savings Scheme (ELSS) and Unit Linked Insurance Plan (ULIP) as Section 80C instruments in India, covering cost, lock-in, …
- FPI and mutual fund investing
Reference on Foreign Portfolio Investors (FPIs) registered under SEBI regulations investing in Indian mutual fund schemes: eligibility, investment limits, KYC, …
- Half-yearly portfolio statement for mutual funds
The half-yearly portfolio statement is a SEBI-mandated disclosure in which mutual fund AMCs publish the full scheme portfolio and unitholder distribution as of …
- Half-yearly unaudited financial results of a mutual fund scheme
Half-yearly unaudited financial results are SEBI-mandated financial statements that each mutual fund scheme must publish within two months after the end of …
- Holding-period statement for mutual funds
A mutual fund holding-period statement lists each lot of units held in a folio with its purchase date, purchase NAV, units held, and holding period to date, …
- How to buy your first mutual fund on Coin
Step-by-step guide to purchasing your first direct mutual fund unit on Zerodha Coin: account prerequisites, scheme selection, payment, and post-purchase …
- How to do a lump-sum mutual fund purchase on Coin
Step-by-step guide to making a one-time lump-sum mutual fund investment on Zerodha Coin: scheme selection, amount entry, payment, NAV cut-off rules, and unit …
- How to invest in ELSS via Coin
Step-by-step guide to investing in Equity Linked Savings Schemes (ELSS) on Zerodha Coin: Section 80C deduction, 3-year lock-in, lump-sum and SIP modes, and …
- How to redeem a mutual fund on Coin
Step-by-step guide to redeeming mutual fund units on Zerodha Coin: CDSL TPIN authorisation, full or partial redemption, cut-off times, and payout timelines.
- How to start an SIP on Coin
Step-by-step guide to setting up a Systematic Investment Plan (SIP) on Zerodha Coin: scheme selection, instalment amount, frequency, mandate registration, and …
- How to switch a mutual fund on Coin
Step-by-step guide to switching from one mutual fund scheme to another on Zerodha Coin: same-AMC restrictions, CDSL TPIN, cut-off times, and tax treatment.
- HUF as MF investor
Complete reference on a Hindu Undivided Family (HUF) investing in Indian mutual funds: legal status, Karta's role, KYC documentation, eligible schemes, …
- IDCW intimation for mutual funds in India
An IDCW intimation is a regulatory notice issued by a mutual fund AMC before each Income Distribution cum Capital Withdrawal payment, disclosing the per-unit …
- Interval mutual fund scheme
Interval mutual fund schemes in India: SEBI definition, Specified Transaction Periods, mandatory listing, taxation, decline post-2023 indexation loss.
- MFU account statement
The MFU (Mutual Fund Utilities) account statement is a transaction record issued by MFU India for investments placed through the MFU CAN platform, covering all …
- Minor as MF investor
Reference on minors investing in Indian mutual funds through a guardian: SEBI eligibility rules, guardian types, KYC requirements, folio restrictions, SIP …
- MITRA (Mutual Fund Investment Tracing and Retrieval Assistant)
MITRA is an AMFI-operated portal that enables investors and their legal heirs to trace and retrieve dormant or unclaimed mutual fund folios across all AMCs and …
- Monthly portfolio disclosure for mutual funds in India
Monthly portfolio disclosure is the SEBI-mandated publication of each mutual fund scheme's full portfolio of holdings as of the last working day of every month, …
- Multi-cap fund vs flexi-cap fund in India
A factual comparison of SEBI-defined multi-cap and flexi-cap equity mutual fund categories in India, covering mandatory allocation rules, portfolio …
- Mutual fund cut-off times (India)
Encyclopedic reference on SEBI's cut-off time rules for Indian mutual fund transactions: the applicable times for equity, debt, liquid, and overnight funds, and …
- Mutual fund industry in India
History, structure, regulation, and growth of the mutual fund industry in India from 1963 UTI origins to the 45-AMC landscape of 2024.
- Mutual fund vs ETF in India
A factual comparison of open-ended actively managed mutual funds and exchange-traded funds (ETFs) in India, covering structure, cost, liquidity, tracking error, …
- Mutual fund vs NPS Tier-II
A factual comparison of open-ended mutual funds and NPS Tier-II accounts in India covering access, tax treatment, cost, investment options, and suitability for …
- Mutual fund vs PMS vs AIF in India
A factual comparison of mutual funds, Portfolio Management Services (PMS), and Alternative Investment Funds (AIFs) in India covering minimum investment, SEBI …
- Mutual fund vs stock investing in India
A factual comparison of mutual fund investing and direct equity stock investing in India covering diversification, cost, time requirements, taxation, and …
- Mutual fund vs ULIP
A factual comparison of mutual funds and Unit Linked Insurance Plans (ULIPs) in India covering cost structure, insurance component, lock-in, tax treatment, …
- NFO addendum for mutual funds in India
An NFO addendum is a supplementary document issued by a mutual fund AMC to amend, clarify, or update specific terms of the New Fund Offer, including changes to …
- NISM Series V-C: Mutual Fund Distributors (Senior) Certification Examination
NISM Series V-C is a higher-level certification for experienced mutual fund distributors in India, required for handling complex products and high-net-worth …
- NRI MF investor, NRE route
Complete reference on non-resident Indians investing in Indian mutual funds through an NRE (Non-Resident External) bank account: FEMA framework, full …
- NRI MF investor, NRO route
Detailed reference on non-resident Indians investing in Indian mutual funds through an NRO (Non-Resident Ordinary) bank account: FEMA framework, KYC, eligible …
- Open-ended mutual fund
Open-ended mutual fund schemes in India: definition under SEBI MF Regulations 1996, daily NAV, subscription / redemption mechanics, categories, taxation.
- Partnership / LLP MF investor
Reference on partnership firms and Limited Liability Partnerships (LLPs) investing in Indian mutual funds: eligibility under SEBI regulations, KYC requirements, …
- PIO/OCI MF rules
Reference on Persons of Indian Origin (PIOs) and Overseas Citizens of India (OCIs) investing in Indian mutual funds: FEMA status, KYC, eligibility, repatriation …
- Provident fund and superannuation MF investing
Reference on recognised provident fund trusts and approved superannuation fund trusts investing in Indian mutual fund schemes: legal framework, EPFO/IT Act …
- Regular plan vs direct plan mutual fund
A detailed comparison of regular plan and direct plan mutual funds in India covering expense ratios, distributor commission, NAV differences, tax treatment, and …
- 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 …
- 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 …
- 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 …
- 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. …
- SIP vs lump sum mutual fund investment
A factual comparison of systematic investment plans (SIP) and lump-sum investments in Indian mutual funds covering rupee cost averaging, return outcomes, …
- SIP vs recurring deposit (RD)
A factual comparison of Systematic Investment Plans (SIPs) in equity mutual funds and bank recurring deposits (RDs) in India covering returns, risk, liquidity, …
- Sole proprietorship MF investor
Reference on sole proprietorship businesses investing in Indian mutual funds: legal status, KYC requirements, distinction from individual investing, taxation, …
- Statement of accounts after each mutual fund transaction
The post-transaction statement of accounts (SOA) is a transaction confirmation and updated unit balance statement that SEBI requires mutual fund AMCs and RTAs …
- TDS on MF dividend (IDCW) for residents (Section 194K)
Section 194K requires 10% TDS on IDCW distributions from mutual funds when the aggregate IDCW in a financial year exceeds Rs 5,000. Scope, exemptions, and Form …
- Trust as MF investor
Reference on trusts, public charitable, private, religious, and other, investing in Indian mutual funds: legal basis, trustee authority, KYC documentation, …
- Zerodha Coin (direct mutual fund platform)
Zerodha Coin is a direct mutual fund investment platform that holds units in demat form, eliminating distributor commissions and enabling portfolio.