https://www.taxtmi.com/acts?id=52900 Regulation 34 mandates asset management companies to issue consolidated account statements monthly to investors with transactions that month-detailing all transactions, month-end holdings across all mutual fund schemes and distribution commission-and to issue half-yearly statements for investors with no transactions in the preceding six-month period ending in September or March; companies must identify common investors by PAN and the regulation defines "transaction" to include purchases, redemptions, switches, income distribution cum capital withdrawal payouts and reinvestments, SIPs, SWPs, and STPs. en-us Fri, 16 Jan 2026 16:28:25 +0530 Fri, 16 Jan 2026 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52900 Regulation 34 mandates asset management companies to issue consolidated account statements monthly to investors with transactions that month-detailing all transactions, month-end holdings across all mutual fund schemes and distribution commission-and to issue half-yearly statements for investors with no transactions in the preceding six-month period ending in September or March; companies must identify common investors by PAN and the regulation defines "transaction" to include purchases, redemptions, switches, income distribution cum capital withdrawal payouts and reinvestments, SIPs, SWPs, and STPs. Act-Rules SEBI Fri, 16 Jan 2026 16:28:25 +0530 https://www.taxtmi.com/acts?id=52900