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of <h1>Regulation 58 mandates mutual funds to provide necessary disclosures for informed decisions; amendments updated reporting requirements.</h1> Regulation 58 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 mandates that mutual funds, asset management companies, trustees, custodians, and sponsors must provide disclosures or documents as required by the Board. Sales of mutual fund units must include documents with sufficient information for investors to make informed decisions. Amendments in 1998 and 2021 removed specific references to asset management companies and detailed periodic reporting requirements, respectively.
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