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        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.

        <h1>Valuation of gold for exchange traded funds set by domestic pricing formula; NAV, expense limits and benchmark prescribed.</h1> Valuation must mark physical gold and permitted gold-linked instruments to market daily using a domestic price derived from LBMA AM fixing converted to kg and INR, plus import duty and other levies; trustees may change exchange rate source with written rationale. NAV is calculated as market/fair value of investments plus current assets minus current liabilities and provisions divided by units outstanding, to four decimals. Recurring expense limits for equity schemes apply to GETFs, and GETFs shall be benchmarked to the price of gold.

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