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    <description>Regulation 70 requires asset management companies to send digital scheme-wise Annual Reports or abridged summaries to unitholders within four months of year-end, host half-yearly unaudited financial results and notify unitholders, disclose daily net asset values and total expense ratios in Board-prescribed formats, and send complete scheme portfolio statements. Trustees must disclose material adverse information to unitholders, ensure sale applications include adequate investor information, and the mutual fund, AMC, trustees, custodian and sponsor must make Board-specified disclosures and submit documents when called upon.</description>
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