https://www.taxtmi.com/circulars?id=58083 The Circular requires mutual funds to file and maintain offer documents-SID and SAI-in prescribed formats with specified filing timelines, public availability of drafts, periodic updation and addenda for changes. It imposes governance duties on AMCs and trustees (audit/valuation committees, independent trustees, systems audits), detailed disclosure and reporting obligations (monthly portfolios, half yearly reports, CTRs, daily transactions), and uniform NAV, valuation and cut off timing rules including methodologies for non traded and debt securities, illiquid securities limits and NPA provisioning. en-us Wed, 11 Sep 2013 00:00:00 +0530 Wed, 11 Feb 2026 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58083 The Circular requires mutual funds to file and maintain offer documents-SID and SAI-in prescribed formats with specified filing timelines, public availability of drafts, periodic updation and addenda for changes. It imposes governance duties on AMCs and trustees (audit/valuation committees, independent trustees, systems audits), detailed disclosure and reporting obligations (monthly portfolios, half yearly reports, CTRs, daily transactions), and uniform NAV, valuation and cut off timing rules including methodologies for non traded and debt securities, illiquid securities limits and NPA provisioning. Circulars SEBI Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58083