The document discusses various types of individual and non-individual investors that can invest in mutual funds in India. It covers resident and non-resident individuals, Hindu Undivided Families, companies, trusts, partnerships, banks and other financial institutions. It also discusses know-your-customer (KYC) requirements, documentation needed, and the Central KYC Records Registry process. Various systematic investment plans like SIP, STP and SWP are also introduced.
DAFTAR PUSTAKA
http://www.pajak.go.id/content/seri-pbb-penagihan-pajak-bumi-dan-bangunan
www.pajak.go.id/sites/default/files/BookletPBB
UU No. 12 Tahun 1985 sebagaimana telah diubah terakhir dengan UU No. 12 Tahun 1994 tentang Pajak Bumi dan Bangunan
Pasal 1 UU No. 12 Tahun 1985 jo. UU No. 12 Tahun 1994 tentang Istilah Penting Pajak Bumi dan Bangunan
Pasal 2 ayat (1) UU No. 12 Tahun 1985 jo. UU No.12 Tahun 1994 tentang Objek Pajak Bumi dan Bangunan
Pasal 4 UU No. 12 Tahun 1985 jo. UU No.12 Tahun 1994 tentang Subjek Pajak Bumi dan Bangunan
http://www.ortax.org
DAFTAR PUSTAKA
http://www.pajak.go.id/content/seri-pbb-penagihan-pajak-bumi-dan-bangunan
www.pajak.go.id/sites/default/files/BookletPBB
UU No. 12 Tahun 1985 sebagaimana telah diubah terakhir dengan UU No. 12 Tahun 1994 tentang Pajak Bumi dan Bangunan
Pasal 1 UU No. 12 Tahun 1985 jo. UU No. 12 Tahun 1994 tentang Istilah Penting Pajak Bumi dan Bangunan
Pasal 2 ayat (1) UU No. 12 Tahun 1985 jo. UU No.12 Tahun 1994 tentang Objek Pajak Bumi dan Bangunan
Pasal 4 UU No. 12 Tahun 1985 jo. UU No.12 Tahun 1994 tentang Subjek Pajak Bumi dan Bangunan
http://www.ortax.org
PMK-103 PMK.010 2021 Insentif PPN DTP atas Penyerahan Rumah Tapak dan Unit Hu...Catatan Ekstens
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info tambahan:
https://ekstensifikasi423.blogspot.com/2021/08/pmk103-2021-terbit-pemerintah-perpanjang-insentif-ppn-rumah-dtp.html
PMK-103 PMK.010 2021 Insentif PPN DTP atas Penyerahan Rumah Tapak dan Unit Hu...Catatan Ekstens
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info tambahan:
https://ekstensifikasi423.blogspot.com/2021/08/pmk103-2021-terbit-pemerintah-perpanjang-insentif-ppn-rumah-dtp.html
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3. Resident Indian adult individuals, above the age of 18:
They can invest, either singly or jointly (not exceeding
three names)
Minors i.e. persons below the age of 18: Since they are
not legally eligible to contract, they need to invest
through their Parents/Lawful guardians.
Hindu Undivided Families
Non-Resident Indians (NRIs) /Persons of Indian origin
(PIO) resident abroad
Foreign investors can invest in equity schemes of MFs
registered with SEBI after completing KYC process.
Dr. Ankit Jain 3
4. Companies / corporate bodies, registered in India
Registered Societies and Co-operative Societies
Trustees of Religious and Charitable Trusts
Trustees of private trusts
Partner(s) of Partnership Firms
Association of Persons or Body of Individuals, whether
incorporated or not
Banks (including Co-operative Banks and Regional
Rural Banks) and Financial Institutions and Investment
Institutions
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5. Other Mutual Funds registered with SEBI
Foreign Institutional Investors (FIIs) registered with
SEBI
International Multilateral Agencies approved by the
Government of India
Army/Navy/Air Force, Para-Military Units and other
eligible institutions
Scientific and Industrial Research Organizations
Universities and Educational Institutions
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6. All category of Investors should be KYC compliant.
All joint holders in case of Joint holding
Power of Attorney investors (Investor and power
holder)
Guardians in case of Minors.
Address Proof and Id Proof
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7. Proof of Identity : Aadhar card, Passport, Voter ID,
Driving License.
Proof of Address : Passport, Voter ID, Ration card,
Driving License, Bank account Statement and adhar
card.
Pan Card
Photograph
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8. Central / State Gov./ Court appointed officials.
Investors residing in Sikkim
Lumpsum investment of Rs up to 50000
Investment up to Rs 50000 can be made without PAN
card.
PAN exempt KYC Reference number (PEKRN)
PAN exemption is only for individual investors.
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9. Micro SIP ( SIP in a FY upto 50000)
It can be invest in SIP form not in lumpsum amount.
PAN card is exempted.
Total Micro SIP investment in a year do not exceed Rs
50,000.
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10. Central KYC is a process of storing the KYC detail of
the customer centrally CKYC is being managed and
administered by the Central Registry of Securitization
& Asset Reconstruction and Securities Interest in
India(CERSAI).
CKYC will store all the customer information at one
central server that is accessible to all the financial
Institutions.
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11. Once CKYC processed successfully, customer will
receive a 14 digit Identification number. This is known
as KIN (KYC Identification Number)
Customer can check CKYC status online.
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12. EKYC is a paperless KYC.
There is a restriction in EKYC to invest in mutual fund
of Rs 50,000 maximum in one year in any one mutual
fund scheme.
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13. When fresh purchase are made by investors then
customer have to submitting application form and
specify the amount of purchase not MF units.
A new folio Number is generated.
Additional purchase can be made under existing Folio
number.
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14. It can be specified in terms of units or rupees.
The repurchase price is applicable NAV minus exit
load.
Redemption request has to be filed by all joint holder.
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15. There are different cut off timings for liquid, debt and
equity mutual fund.
You can be allotted the NAV of the same day, the
previous day or the next day according to the time you
submit your application and funds.
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16. Non Liquid Fund: Equity, Debt, Hybrid.
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Purchase Time NAV
Less than 2lakh Till 3 PM Same Day
2lakh or More than
2 lakh
Any time NAV of Fund
Realization day
17. Liquid Fund is based on historical concept.
NAV is calculated through out the year.
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Purchase Time NAV
Fund available for
utilization
Before 2 PM Previous day NAV
18. Redemption Time NAV
Any Amount Till 3 pm Same day
Any Amount After 3pm Next working day
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19. Record the time at which transaction was received at
Mutual fund office.
The time stamp is mandatory to determine the
applicable NAV for a financial transaction.
The time stamping machine captures the time of receipt
of transaction.
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20. Investor Invest a sum periodically into a mutual fund
scheme.
Applicable NAV is the NAV on the date of the
instalment.
Period of SIP can vary 1 ,3 and 5 years.
Investment is made on specific 1, 5,10,15,20 & 25 of
every month.
Payment mode can be post dated cheque, standing
instruction for direct transfer.
AMC does not charge bouncing.
Dr. Ankit Jain 20
21. Periodically redemptions at the prevailing NAV.
Investor periodically book profit and generate regularly
income.
Investor must specify the date of withdrawal, the period
of withdrawal.
May be specified in terms of units or rupees or as the
periodic appreciation in the scheme.
Dr. Ankit Jain 21
22. STP is combination of SIP and SWP.
Periodically transfer a specific sum from one scheme to
another within the same fund house.
Helps in Rebalancing Portfolio.
Redemption from source scheme
Investment to destination scheme.
SWP from source scheme & SIP into destination
scheme.
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23. Trigger is a specific event, on occurrence of which the
funds from one scheme will be automatically redeemed
and/or switched to another scheme as specified by the
investor.
A trigger will activate a transaction/alert when the
event selected for, has reached a value equal to or
greater than (as the exact trigger value may or may not
be achieved) the specified particular value (trigger
point).
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24. Q.1 The day on which NAV is calculated by a fund is
known as
a. computation date
b. valuation date
c. record date
d. book closure date
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25. Q.2 Securities Transaction Tax (STT) is applicable on
a. Equity transactions
b. Debt transactions
c. Gold transactions
d. Mutual fund transactions
Dr. Ankit Jain 25
26. Q.3 The systematic approaches offered by mutual funds to
promote an investment discipline for long term wealth
creation are
a. SIP, STP
b. SIP, STP, SWP
c. SIP, SWP
d. None of the above
Dr. Ankit Jain 26
27. Q.4 STP is a combination of SIP and SWP
a. True
b. False
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28. Q.5 The most important advantage of a money market
mutual fund is
a. quick capital appreciation
b. high regular income
c. safety of principal
d. no loads
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29. Q.6 The difference between NAV and re-purchase price is
a. Entry Load
b. Exit Load
c. Expense
Dr. Ankit Jain 29
30. Q.7 A significant benefit of open-end schemes is
a. Low cost
b. Better portfolio
c. Superior returns
d. Liquidity
Dr. Ankit Jain 30
31. Q.8 Capital Protection Oriented Schemes are always
______________.
a. Open-ended
b. Closed-ended
c. Interval funds
d. Exchange-traded funds
Dr. Ankit Jain 31
