TaxTMI 
TaxTMI 
Revised timelines for issuance of Consolidated Account Statement (CAS) by Depositories
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....onsolidated Account Statement (CAS) by Depositories 1. Para 1.24 of Chapter 1 of SEBI Master Circular for Depositories dated December 3, 2024 ("Master Circular") prescribes the modalities for issuance of 'Consolidated Account Statement (CAS) for all securities assets'. 2. In terms of the requirements specified under Para 1.24.5 of the Master Circular, CAS is required to be generated on a mon....
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....hly CAS to investors that have opted for delivery via electronic mode (e-CAS) by the twelfth (12th) day from the month end and to investors that have opted for delivery via physical mode by the fifteenth (15th) day from the month end. 4. Further, in respect of half yearly CAS, it has been decided that the AMCs/MF-RTAs shall provide the data with respect to the common PANs to the depositories on....
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....that have opted for delivery via physical mode, within fifteen (15) days from the month end. 6. Further, Para 1.24.12 of the Master Circular stands revised as under: If there is any transaction in any of the demat accounts of the investor or in any of his mutual fund folios, then CAS shall be sent to that investor through email on monthly basis. In case there is no transaction in any o....
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....h the Depositories and the AMCs/MF-RTAs. 7. The circular shall be effective from May 14, 2025. 8. The Depositories are directed to: 8.1 make amendments to the relevant bye-laws, rules and regulations for the implementation of the above decision, as may be applicable/necessary; 8.2 to carry out system changes, if any, to implement the above; 8.3 disseminate the provisions of this cir....