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of <h1>Custodians can't delegate duties without approval; non-custodians can handle physical safekeeping under strict conditions.</h1> Regulation 15 of the Securities and Exchange Board of India (Custodian) Regulations, 1996, prohibits custodians from assigning or delegating their functions to others unless the delegate is also a custodian. However, custodians may engage non-custodians for the physical safekeeping of goods, gold, or silver, including those related to mutual fund exchange-traded fund schemes, under specific conditions. The custodian remains fully responsible for the safekeeping and associated risks, must maintain or provide access to all related records, and must continue fulfilling all client duties except for physical safekeeping.
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