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of <h1>Understanding Mutual Funds: Key Definitions in Regulation 2(p) & 49L(1) of SEBI Mutual Funds Regulations 1996</h1> The Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, outlines definitions and provisions related to mutual funds under Indian law. Regulation 2(p) and Regulation 49L(1) provide specific definitions crucial for understanding the regulatory framework governing mutual funds. These regulations are part of a broader legal structure that includes references to the Income-tax Act, 1961, indicating their relevance in tax-related matters. The regulations ensure compliance and standardization in the mutual funds sector, contributing to the overall governance and efficiency of financial markets in India.
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