| 1 | Securities and Exchange Board of India Act, 1992 | 1992 | Primary governing statute for SEBI; establishes SEBI's powers to regulate mutual funds, enforce compliance, and protect investor interests. | | |
| 2 | Companies Act, 2013 | 2013 | Governs AMC incorporation, board governance, related party transactions, financial reporting requirements, and corporate governance norms. | | |
| 3 | Income Tax Act, 1961 | 1961 | Tax framework for mutual fund schemes including capital gains taxation, dividend distribution tax, TDS provisions, and investor tax reporting. | | |
| 4 | Prevention of Money Laundering Act, 2002 (PMLA) | 2002 | AML/CFT obligations for mutual funds including KYC requirements, suspicious transaction reporting, and record-keeping mandates. | | |
| 5 | Indian Trusts Act, 1882 | 1882 | Legal framework for mutual fund trusts; defines trustee obligations, fiduciary duties, and unit-holder rights protection. | -- | |
| 6 | Securities Contracts (Regulation) Act, 1956 | 1956 | Regulates securities trading, stock exchange operations, and listing requirements relevant to mutual fund ETF and close-ended scheme operations. | -- | |
| 7 | Foreign Exchange Management Act, 1999 (FEMA) | 1999 | Governs overseas investment limits for mutual funds, FPI participation, and cross-border fund management activities. | | |
| 8 | Indian Stamp Act, 1899 (as amended 2020) | 1899 | Stamp duty applicable on mutual fund unit transactions; covers subscription, transfer, and transmission of mutual fund units. | | |
| 9 | Consumer Protection Act, 2019 | 2019 | Investor grievance redressal framework; applicable to mutual fund misselling complaints and unfair trade practice claims. | -- | |
| 10 | Insolvency and Bankruptcy Code, 2016 | 2016 | Relevant for debt fund investments in stressed assets, side-pocketing triggers, and recovery proceedings for defaulted securities. | -- | |
| 11 | Prohibition of Insider Trading Regulations, 2015 | 2015 | Regulates trading by designated persons in securities held by mutual fund schemes; UPSI handling and structured digital database. | | |
| 12 | Benami Transactions (Prohibition) Amendment Act, 2016 | 2016 | Applicable to beneficial ownership verification and detection of benami investments through mutual fund schemes. | -- | |
| 13 | Goods and Services Tax Act, 2017 | 2017 | GST applicability on AMC management fees, impact on TER computation, and input tax credit provisions for fund houses. | | |
| 14 | Digital Personal Data Protection Act, 2023 | 2023 | Data privacy obligations for AMCs handling investor personal data; consent management, data localization, and breach notification. | | |
| 15 | Information Technology Act, 2000 | 2000 | Legal framework for electronic transactions, digital signatures, cybersecurity requirements, and data protection for AMC operations. | -- | |
| 16 | Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 | 2016 | Governs transfer of unclaimed dividends and redemption proceeds to IEPF; applicable to mutual fund unclaimed amounts. | -- | |