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    <title>SECURITIES AND EXCHANGE BOARD OF INDIA (MUTUAL FUNDS) REGULATIONS, 1996</title>
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    <description>Addresses the SEBI (Mutual Funds) Regulations, 1996, centring on definitional provisions-Regulation 2(p) and Regulation 49L(1)-that delimit the regulatory perimeter and thereby determine compliance duties. The document cross-references allied provisions of the Income tax Act to explain intersections between tax treatment and mutual fund regulatory obligations.</description>
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