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        Direct Taxes

        Para 9 - Open Ended Linked Saving Plan

        Equity Linked Savings Scheme, 2005

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        Open Ended Equity Linked Saving Plan may be operated by mutual funds subject to prior regulatory approval. Authorizes a Unit Trust or Mutual Fund, at their discretion, to operate one Open Ended Equity Linked Saving Plan provided they obtain prior approval from the designated securities regulator; limits each fund to a single such plan under the scheme.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Open Ended Equity Linked Saving Plan may be operated by mutual funds subject to prior regulatory approval.

                              Authorizes a Unit Trust or Mutual Fund, at their discretion, to operate one Open Ended Equity Linked Saving Plan provided they obtain prior approval from the designated securities regulator; limits each fund to a single such plan under the scheme.


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