SFT submission frequency revised to half-yearly; mutual fund holding classification tied to equity-investment threshold for capital gain treatment. SFT reporting for mutual funds is amended to require half-yearly submission of data by Registrar & Share Transfer Agents from the effective date, replacing quarterly reporting. The corrigendum also clarifies minimum holding-period treatment and introduces an equity-allocation threshold: funds exceeding the threshold must report that fact, while funds not meeting the threshold will be classified as short-term capital assets for tax purposes; the same reporting/ classification regime applies across specified security classes.