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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 physical gold and silver: mutual funds must use polled spot prices from recognised exchanges for domestic valuation.</h1> Mutual funds shall value physical Gold and Silver by using the polled spot prices published by recognised stock exchanges used for settlement of physically delivered Gold and Silver derivatives contracts; the spot polling mechanism must comply with SEBI's spot polling guidelines and the valuation is subject to the investment valuation norms in the Seventh Schedule. This change takes effect from April 01, 2026 and AMFI, in consultation with SEBI, shall prescribe a uniform implementation policy.

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