https://www.taxtmi.com/circulars?id=57779 The Master Circular compiles SEBI circulars (effective as of 05 June 2018) governing mutual funds, prescribing operative requirements for offer documents (SID, SAI, KIM) including filing, format, updates and investor communications; detailed disclosure and reporting obligations (portfolio uploads, reports, AUM and commission disclosures); governance and risk frameworks (trustee/independent director tenure, audit/valuation committees, systems audits, stress testing, in house credit assessment); valuation and NAV methodologies and cut off/timestamp rules; conditions and procedure for restriction on redemption; and distribution, intermediary due diligence, certification and transaction mechanics including dematerialisation and AML/KYC requirements. en-us Tue, 10 Jul 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57779 The Master Circular compiles SEBI circulars (effective as of 05 June 2018) governing mutual funds, prescribing operative requirements for offer documents (SID, SAI, KIM) including filing, format, updates and investor communications; detailed disclosure and reporting obligations (portfolio uploads, reports, AUM and commission disclosures); governance and risk frameworks (trustee/independent director tenure, audit/valuation committees, systems audits, stress testing, in house credit assessment); valuation and NAV methodologies and cut off/timestamp rules; conditions and procedure for restriction on redemption; and distribution, intermediary due diligence, certification and transaction mechanics including dematerialisation and AML/KYC requirements. Circulars SEBI Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57779