This document provides an overview of mutual funds in India. It discusses what a mutual fund is, the phases of growth of the mutual fund industry in India since 1964, and the different types of mutual fund schemes. It also outlines some key metrics regarding the growth of assets under management for mutual funds in India, their contribution to GDP and household savings. Some factors driving the growth of mutual funds are discussed as well as certain tax benefits. Some inhibiting factors to growth and future areas of study on mutual fund performance are also mentioned.

1. ANALYSIS OF MUTUAL FUNDS
By: NISHANK.H

2. Overview.
• What is Mutual fund?
• Phases of Mutual Fund.
• Types of Mutual Funds.
• Selection Of Top Funds.
• Future Prospects of my study.

3. What is M.F
• A Mutual Fund is a trust that pools the savings
of a number of investors who share a common
investment objective.

4. • First Phase – 1964-87: An Act of Parliament
established Unit Trust of India (UTI) on 1963.
• Second Phase – 1987-1993 (Entry of Public
Sector Funds)
• Third Phase – 1993-2003 (Entry of Private
Sector Funds)
• Fourth Phase – since February 2003.

5. Types Of M.F
Type of
Mutual Fund
Schemes
Special
Investment
Structure Schemes
Objective
Open Ended Industry Specific
Growth Funds
Funds Schemes
Close Ended Index
Income Funds
Funds Schemes
Sectoral
Interval Funds Balanced Funds
Schemes
Money Market
Funds

6. Growth of M.F

7. AUM Growth

8. Contribution of AUM To GDP.

9. Share of M.F in house hold Savings.

10. Share of saving schemes in India.

11. Investments Mix

12. Growth Factors.
• Large Market Potential – High Savings Rate.
• Comprehensive Regulatory Framework
• Favourable Tax Policies
• Introduction of New Products
• Role of Distributors
• Investor Education Campaign
• Performance Record

13. Tax Benefits.
• Debt schemes – The fund pays upfront Dividend
 Distribution Tax (DDT) @ 14.1% for Individuals
 and @ 22.66 % for others, before distribution to
 investors. In case of Money Market / Liquid Funds,
 DDT is payable @ 28.3%. Dividend so received, is
Tax Free in the hands of the investors.
• Investment in Equity oriented Tax saver schemes up to
• Rs.1 Lac with lock in period of 3 years is eligible for
deduction from taxable income.
• On Equity oriented Mutual Fund Schemes – Short Term
Capital Gains Tax is 10 % and for Long Term it is Nil.

14. Factors inhibiting growth of M.F
• Lack of awareness and knowledge about Mutual
• Funds – only about 8 percent of household savings
are invested in Mutual Funds.
• Unwillingness to undertake even minimal risk.
• Inadequate reach of Funds / Distributors.
• Competition from assured return products from
Government like Government Of India Bonds,
• Post Office Monthly Income Schemes, Senior
Citizen Savings Schemes, National Savings
Certificates etc.

15. Sample Chosen for the study.

16. Future Prospects
• Analysis of the Sample based on Technical
analysis.
• And analysis of sectoral performance.
• Comparative analysis of other investment
products.
• Relative study of Macro Economic factors.

17. THANK YOU