The timelines for certain disclosures as required under the provisions of the SEBI (Mutual Funds) Regulations, 1996 and circulars issued thereunder, have been extended, as under:
| S. No. | Regulation/ Circular and associated filing | Filing | Timelines | ||
| Frequency | Due within | Due date | Extended date | ||
| 1. | Regulation 59: Half yearly disclosures of unaudited financial results | Half Yearly | One month from the close of half year, i.e. 31st March, 2020 | 30th April, 2020 | 31st May, 2020 |
| 2. | SEBI Circular dated 18th March, 2016: Disclosure of commission paid to distributors | Half Yearly | Within 10 days from the half year end i.e. 31st March, 2020 | 10th April, 2020 | 10th May, 2020 |
| 3. | SEBI Circular dated 13th May, 2010: Yearly disclosure of investor complaints with respect to Mutual Funds | Yearly | Within 2 months of the close of the financial year i.e. 31st March, 2020 | 31st May, 2020 | 30th June, 2020 |
The effective date of implementation of certain policy initiatives have been extended, as under
| S. No. | Circular Name | Particulars | Due date | Extended date |
| 1. | Risk management framework for liquid and overnight funds and norms governing investment in short term deposits dated 20th September, 2019 | Liquid funds shall hold at least 20% of its net assets in liquid assets. | 01st April, 2020 | 01st May, 2020 |
| 2. | Review of investment norms for mutual funds for investment in Debt and Money Market instruments dated 01st October, 2019 | Maximum investment in unlisted NCDs as % of the debt portfolio of the scheme | 15% 31st March, 2020 |
15% 30th April, 2020 |
| 3. | Valuation of money market and debt securities dated 24th September, 2019 | Amortization based valuation shall be dispensed with and irrespective of residual maturity, all money market and debt securities shall be valued. | 01st April, 2020 | 01st May, 2020 |