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    <description>Mutual fund regulatory references to the Fifth Schedule are replaced with Chapter IIID of the Securities and Exchange Board of India (Intermediaries) Regulations, 2008. Regulation 28 and regulation 81(l) are amended accordingly, and the Fifth Schedule to the Securities and Exchange Board of India (Mutual Funds) Regulations, 2026 is omitted. The amendments take effect on the one hundred eightieth day after publication in the Official Gazette.</description>
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