https://www.taxtmi.com/acts?id=54947 Silver ETFs must maintain predominant investment in silver or eligible silver-backed bullion instruments, with derivative exposure generally limited unless physical delivery is intended. They must track a recognised spot-silver benchmark with minimal tracking error. Physical silver must be responsibly sourced from an OECD-compliant certified refiner and stored in a registered vault. Independent physical verification is required half-yearly, with reports furnished to the fund management entity and fiduciaries within the prescribed period. en-us Fri, 11 Sep 2026 16:37:43 +0530 Fri, 11 Sep 2026 16:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54947 Silver ETFs must maintain predominant investment in silver or eligible silver-backed bullion instruments, with derivative exposure generally limited unless physical delivery is intended. They must track a recognised spot-silver benchmark with minimal tracking error. Physical silver must be responsibly sourced from an OECD-compliant certified refiner and stored in a registered vault. Independent physical verification is required half-yearly, with reports furnished to the fund management entity and fiduciaries within the prescribed period. Act-Rules Indian Laws Fri, 11 Sep 2026 16:37:43 +0530 https://www.taxtmi.com/acts?id=54947