Annual Information Return filing requirement mandates accurate singular AIR submission by each mutual fund and correction via supplementary report. Mutual funds must file an Annual Information Return reporting specified transactions in electronic form with PANs; common filing defects include missing/invalid PANs, incomplete names and addresses, incorrect location and transaction codes, and misclassification of parties. A single AIR is required per mutual fund (not per scheme); mutual funds are directed to verify prior-year filings and submit a supplementary information report where necessary, under SEBI's regulatory mandate to protect investor interests and ensure accurate reporting.
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Provisions expressly mentioned in the judgment/order text.
Annual Information Return filing requirement mandates accurate singular AIR submission by each mutual fund and correction via supplementary report.
Mutual funds must file an Annual Information Return reporting specified transactions in electronic form with PANs; common filing defects include missing/invalid PANs, incomplete names and addresses, incorrect location and transaction codes, and misclassification of parties. A single AIR is required per mutual fund (not per scheme); mutual funds are directed to verify prior-year filings and submit a supplementary information report where necessary, under SEBI's regulatory mandate to protect investor interests and ensure accurate reporting.
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