] - (1) The schemewise Annual Report of a mutual fund or an abridged summary thereof [shall be [provided] [Inserted by S.O. 32(E), dated 12.1.1998] to all unit-holders] [* * *] [Omitted by S.O. 32(E), dated 12.1.1998] shall be [provided] [Substituted 'mailed' by Notification No. SEBI/LAD-NRO/GN/2018/14, dated 29.5.2018.] to all unitholders as soon as may be but not later than [four months] [Substituted 'six months' Notification No. LAD-NRO/GN/2008/24/139426, dated 29.8.2008.] from the date of closure of the relevant accounts year [in the manner specified by the Board:] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/14, dated 29.5.2018.]
[Provided that the scheme wise annual report or abridged summary thereof may be sent to investors in electronic form on their registered e-mail address in the manner specified by the Board.] [Substituted by F. No. LAD-NRO/GN/2011-12/22/27668, dated 30.8.2011.]
(2)
The Annual Report and abridged summary thereof shall contain details as specified in the Eleventh Schedule and such other details as are necessary for the purpose of providing a true and fair view of the operations of the mutual fund.
Provided that the abridged schemewise Annual Report [provided] [Substituted 'mailed' by Notification No. SEBI/LAD-NRO/GN/2018/14, dated 29.5.2018.] to the unitholders need not contain full portfolio disclosure but must contain details on ground company investments such as the name of the company, the amount of investigation made in each company of the groupby each scheme and the agfregate investigations made by all schemes in the group companies of the sponsor.
[* * * * *] [Omitted by S.O. 219(E), dated 20.2.2002]
(3)
[ Notwithstanding anything contained in sub-regulation (1), the mutual fund shall provide physical copy of the abridged summary of the Annual Report without any cost, if a request through any mode is received from a unitholder.] [Inserted by Notification No. SEBI/LAD-NRO/GN/2018/14, dated 29.5.2018.]
(3A)
[] [Re-Numbered '(3)' by Notification No. SEBI/LAD-NRO/GN/2018/14, dated 29.5.2018.] The report [[provided] [Substituted by S.O. 219(E), dated 20.2.2002] in abridged summary form as per sub-regulation (1)] shall carry a note that [for unitholders of a scheme] [Inserted by S.O. 32(E), dated 12.1.1998] full Annual Report shall be available for inspection at the Head Office of the mutual fund and a copy thereof shall be made available to unitholder on payment of such nominal fees as may be specified by the mutual fund.