DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund

DRAFT SCHEME INFORMATION DOCUMENT

SECTION I DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund (An open ended constant maturity index fund tracking CRISIL-IBX Financial Services 9 to 12 Months Debt Index.

A relatively low interest rate risk and relatively low credit risk.) This product is suitable for Scheme Riskometer Benchmark Riskometer investors who are seeking*:

CRISIL-IBX Financial Services 9 to 12 Months Debt Index • Income over long term • An open ended constant maturity index fund that seeks to track the performance of CRISIL- IBX Financial Services 9 to 12 Months Debt Index, subject to tracking error.

*Investors should consult their financial advisers if in doubt about whether the Scheme is suitable for them. (For latest Risk-o-meters, investors may refer on the website of the Fund viz. www.dspim.com) (The above product labelling assigned during the New Fund Offer (NFO) is based on internal assessment of the scheme characteristics or model portfolio and the same may vary post NFO when actual investments are made)

Potential Risk Class Matrix: The potential risk class matrix of the scheme based on interest rate risk and credit

risk is as follows:

Potential Risk Class Credit Risk → Relatively Low Moderate Relatively High (Class A) (Class B) (Class C) Interest Rate Risk ↓ Relatively Low (Class I) A-I - - Moderate (Class II) - - - Relatively High (Class III) - - - Offer for Units of Rs. 10 each for cash during the New Fund Offer and Continuous offer for Units at NAV based prices

New Fund Offer opens on: ___________

New Fund Offer closes on: _________ Scheme re-opens on: __________ 1Name of Mutual Fund DS P Mutual Fund Name of Asset Management Company DSP Asset Managers Private Limited CIN of Asset Management Company (U65990MH2021PTC362316) Name of Trustee Company DSP Trustee Private Limited CIN of Trustee Company (U65991MH1996PTC100444) Addresses of the entities The Ruby, 25th Floor, 29, Senapati Bapat Marg, Dadar West, Mumbai 400028 Website of the entities www.dspim.com The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 2026, (herein after referred to as SEBI (MF) Regulations) as amended till date and circulars issued thereunder filed with SEBI, along with a Due Diligence Certificate from the AMC. The units being offered for public subscription have not been approved or recommended by SEBI nor has SEBI certified the accuracy or adequacy of the Scheme Information Document.

The Scheme Information Document sets forth concisely the information about the scheme that a prospective investor ought to know before investing. Before investing, investors should also ascertain about any further changes to this Scheme Information Document after the date of this Document from the Mutual Fund / Investor Service Centres / Website / Distributors or Brokers.

The investors are advised to refer to the Statement of Additional Information (SAI) for details of DSP Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on www.dspim.com.

SAI is incorporated by reference (is legally a part of the Scheme Information Document). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website.

The Scheme Information Document (Section I and II) should be read in conjunction with the SAI and not in isolation.

This draft Scheme Information Document is dated July 23, 2026 2Crisil Indices Limited Disclaimer:

Each CRISIL Index (including, for the avoidance of doubt, its values and constituents) is the sole property of CRISIL Limited (CRISIL). No CRISIL Index may be copied, retransmitted or redistributed in any manner. While CRISIL uses reasonable care in computing the CRISIL Indices and bases its calculation on data that it considers reliable, CRISIL does not warrant that any CRISIL Index is error free, complete, adequate or without faults.

Anyone accessing and/or using any part of the CRISIL Indices does so subject to the condition that: (a) CRISIL is not responsible for any errors, omissions or faults with respect to any CRISIL Index or for the results obtained from the use of any CRISIL Index; (b) CRISIL does not accept any liability (and expressly excludes all liability) arising from or relating to their use of any part of CRISIL Indices.

3TABLE OF CONTENTS

SECTION I 1

PART I: HIGHLIGHTS/SUMMARY OF THE SCHEME 5

PART II: INFORMATION ABOUT THE SCHEME 16 A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? 16 B. WHERE WILL THE SCHEME INVEST? 18 C. WHAT ARE THE INVESTMENT STRATEGIES? 18 D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? 19 E. INDEX METHODOLOGY 19 F. WHO MANAGES THE SCHEME? 22 G. HOW IS THE SCHEME DIFFERENT FROM THE EXISTING SCHEMES OF THE MUTUAL FUND? 22 H. HOW HAS THE SCHEME PERFORMED? 23

PART III: OTHER DETAILS 24 A. COMPUTATION OF NAV 24 B. NEW FUND OFFER (NFO) EXPENSES 25 C. ANNUAL SCHEME RECURRING EXPENSES 25 D. LOAD STRUCTURE 28 E. TRACKING ERROR & TRACKING DIFFERENCE 29

SECTION II 30 I. INTRODUCTION 30 A. Definitions/interpretation 30 B. Risk factors 31 C. RISK MITIGATION STRATEGIES 34 II. INFORMATION ABOUT THE SCHEME: 36 A. Where will the scheme invest 36 B. What are the investment restrictions? 38 C. Fundamental Attributes 40 D. Principles of incentive structure for market makers 41 E. Floors and ceiling within a range of 5% of the intended allocation against each sub class of asset, as per clause 14.5 of SEBI master circular 41 F. Other Scheme Specific Disclosures 41 III. OTHER DETAILS 64 A. Details of Benchmark, Investment Objective, Investment Strategy, TER, AUM, Year wise performance, Top 10 Holding/ link to Top 10 holding of the underlying fund 64 B. Periodic Disclosures 64 C. Transparency/NAV Disclosure 68 D. Transaction charges and stamp duty 68 E. Associate Transactions 68 F. Taxation 68 G. RIGHTS OF UNITHOLDERS 71 H. List of official points of acceptance 71 I. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations For Which Action May Have Been Taken Or Is In The Process Of Being Taken By Any Regulatory Authority 72 4PART I: HIGHLIGHTS/SUMMARY OF THE SCHEME Sr. Title Description No I. Name of the Scheme DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund II. Category of the Scheme Index Fund III. Scheme Type An open ended constant maturity index fund tracking CRISIL-IBX Financial Services 9 to 12 Months Debt Index. A relatively low interest rate risk and relatively low credit risk IV. Scheme Code To be inserted at the time of launch V. Investment Objective The investment objective of the scheme is to track the CRISIL-IBX Financial Services 9 to 12 Months Debt Index by investing in Commercial Papers (CPs), Certificates of Deposit (CDs) and Corporate Bond Securities, maturing in 9 to 12 months and seeks to generate returns that are commensurate (before fees and expenses) with the performance of the underlying Index, subject to tracking error.

There is no assurance that the investment objective of the Scheme will be achieved.

VI. Liquidity/ Listing details Liquidity details:

As per Paragraph 15.3.1 of SEBI Master Circular No.

HO/24/13/11(1)2026-IMD-POD-1/I/7602/2026 dated March 20, 2026 (SEBI Master Circular), redemption proceeds shall be dispatched within 3 (three) Working Days from the date of redemption.

Investor may note that in case of exceptional scenarios as prescribed by AMFI vide its communication no. AMFI/ 35P/ MEM-COR/ 74 / 2022- 23 dated January 16, 2023 read with clause 15.3.3 of SEBI Master

Circular, the AMC may not be able to adhere with the timelines prescribed above.

Listing details:

The Scheme is open ended and the Units are not proposed to be listed on any stock exchange. However, the Mutual Fund may, at its sole discretion, list the Units on one or more Stock Exchanges at a later date, and thereupon the Mutual Fund will make suitable public announcement to that effect.

VII. Benchmark (Total Benchmark of the Scheme - CRISIL-IBX Financial Services 9 to 12 Months Return Index) Debt Index Justification- The benchmark has been chosen as the Scheme will invest in securities which are constituents of CRISIL-IBX Financial Services 9 to 12 Months Debt Index and similar securities in line with clause 4.4.5 of SEBI Master Circular. The Scheme would endeavor to attain returns comparable to CRISIL-IBX Financial Services 9 to 12 Months Debt Index, subject to the tracking error. The Benchmark has been chosen based on the investment pattern/objective of the scheme and the composition of the index.

Second Tier benchmark- Not applicable VIII. NAV Disclosure The NAVs of the Scheme/plans will be calculated by the Mutual Fund on each Business Day and will be made available by 11 p.m. of the same Business Day.

The information on NAVs of the Scheme/plans may be obtained by the Unit Holders, on any day, by calling the office of the AMC or any of the Investor Service Centres at various locations. The NAV of the Scheme will also be updated on the AMFI website www.amfiindia.com and on www.dspim.com.

5Further Details in Section II.

IX. Applicable timelines Timeline for: • Dispatch of redemption proceeds - As per Paragraph 15.3.1 of SEBI Master Circular, the Mutual Fund shall dispatch the redemption proceeds within 3 working days from the date of acceptance of redemption request.

Investor may note that in case of exceptional scenarios as prescribed by AMFI vide its communication no. AMFI/ 35P/ MEM- COR/ 74 / 2022-23 dated January 16, 2023 read with clause 15.3.3 of SEBI Master Circular, the AMC may not be able to adhere with the timelines prescribed above.

• Dispatch of Income Distribution cum Capital Withdrawal (‘IDCW’) - IDCW warrants shall be dispatched to the Unit Holders within 7 Working days from the record date for declaration of the IDCW.

X. Plans and Options Plans and Options:

Plans/Options and sub Plan Options Sub- Income options under the Scheme Option Distribution cum Capital Withdrawal Frequency/Record Date Regular Growth - Plan and Direct Income Payout of At the discretion of Plan Distribution IDCW & Trustee cum Capital Reinvest Withdrawal ment of

(IDCW) IDCW “Investors may note that under Income Distribution cum Capital Withdrawal options the amounts can be distributed out of investor’s capital (Equalization Reserve), which is part of sale price that represents realized gains.”

Default option:

Investors should indicate the Scheme / Plan and / or Option / Sub Option, wherever applicable, for which the subscription is made by mentioning the full name of Scheme/ Plan/ option or sub option in the appropriate space provided for this purpose in the application form. In case of valid applications received, without indicating the Scheme / Plan and / or Option etc. or where the details regarding Plan and/or Option are not clear or ambiguous, the following defaults will be

applied:

If no indication is given under the following Default Option - Growth/ IDCW Growth Sub-option - Payout of IDCW/ Reinvestment of IDCW Payout of IDCW In case an investor/Unit Holder fails to mention the plan and broker details in the application form, then the application shall be processed under respective option/sub-option under Direct Plan of the Scheme.

The Plans under the Scheme will have common portfolio.

6Sr. AMFI Plan as Transaction shall be No. Registration selected in processed and Units Number (ARN) the shall be allotted under Code/Direct/Blanapplication k as mentioned form/ 1 iNno t mentionedt he tNroatn saction Direct Plan 2 aNpopt lmiceantitoionn feodr m/ rmDeierqenucteito snt ed Direct Plan transaction 3 Not mentioned Regular Direct Plan request 4 Mentioned Direct Direct Plan 5 Direct Not Direct Plan 6 Direct mReegnutliaorn ed Direct Plan 7 Mentioned Regular Regular Plan 8 Mentioned Not Regular Plan mentioned In cases of wrong/ invalid/ incomplete ARN, any purchase or switch-in or SIP & STP registration shall be processed under Direct Plan or rejected depending on the mode of the transaction. “Invalid ARNs” shall include ARN validity period expired, ARN cancelled /terminated, ARN suspended, ARN Holder deceased, Nomenclature change, as required pursuant to SEBI (Investment Advisers) Regulations, 2013, not complied by the Mutual Fund Distributor (‘MFD’), MFD is debarred by SEBI, ARN not present in AMFI ARN database, ARN not empanelled with AMC.

Notes: a. Processing of Application Form/Transaction Request: The below table summarizes the procedures which would be adopted while processing application form/transaction request by the AMC. b. Any change in IDCW sub option due to additional investment or customer request will be applicable to all existing Units in the IDCW option of the Scheme concerned.

c. Investors shall note that once Units are allotted, AMC shall not entertain requests regarding change of Plan/Option, with a retrospective effect. d. Applications not specifying Scheme/Plans/Options and/ or accompanied by cheque/demand drafts/account to account transfer instructions favouring Scheme/Plans/Options other than those specified in the application form are liable to be rejected.

e. Where the Scheme name as written on the application form and on the payment instrument differs, the proceeds may, at the discretion of the AMC be allotted in the Scheme as mentioned on the application form.

f. Investors should provide details/instructions only in the space

provided in the form. Any details/noting/information/ instruction provided at a non designated area of the standard form being used, or any additional details, for which space is not designated in the standard form, may not be executed and the AMC will not be liable for the same.

g. The AMC and its Registrar reserve the right to disclose the details of investors and their transactions to third parties viz. banks, distributors, Registered Investment Advisors from whom applications of investors are received and any other organization for the purpose of compliance with legal and regulatory requirements or for complying with anti- money laundering requirements.

7h. Returned cheques are liable not to be presented again for collection, and the accompanying application could also be rejected. In case returned cheques are presented, the necessary charges including returned charges may be debited to the investor.

For detailed disclosure on default plans and options, kindly refer SAI.

XI. Load Structure Exit Load: Nil

Note: No exit load shall be levied in case of switch of investments from Direct Plan to Regular Plan and vice versa XII. Minimum Application • During NFO: Rs. 100/- and any amount thereafter Amount/ switch in • On continuous basis: Rs. 100/- and any amount thereafter

Note: The minimum application amount will not be applicable for investment made in schemes in line with SEBI guidelines on Alignment of interest of Designated Employees of AMC.

XIII. Minimum Additional Rs. 100/- & any amount thereafter Purchase Amount XIV. Minimum Not applicable Redemption/switch out amount XV. New Fund Offer Period Opens on: ___________

This is the period during Closes on: ___________ which a new scheme sells its units to the As per clause 1.7.1 of SEBI Master Circular, the NFO shall remain open investors. for subscription for a minimum period of three Working Days and the maximum number of days for which the NFO will be open shall be 15 days.

Extension or Termination of NFO Period In case the NFO Opening/ Closing Date is subsequently declared as a non-Business Day, the following Business Day will be deemed to be the NFO Opening/ Closing Date. The AMC/Trustee reserves the right to change the New Fund Offer Period, subject to the condition that the subscription list of the New Fund Offer Period shall not be kept open for more than 15 days. An notice-cum-addendum shall be uploaded on the AMC website i.e. www.dspim.com notifying the change in the NFO Dates / Period.

XVI. New Fund Offer Price: Rs. 10/- per unit during the New Fund Offer.

This is the price per unit that the investors have to pay to invest during the NFO.

XVII. Segregated portfolio/side As per clause 5.5 of the SEBI Master Circular, the scheme is enabled for pocketing disclosure segregated portfolio. For details, kindly refer SAI.

XVIII. Swing pricing disclosure In accordance with clause 5.8 of the SEBI Master Circular, Swing pricing framework is applicable.

Investors may note that in case the Scheme wind up in future and the AMC reverse the decision of such winding up post announcement, the Scheme shall mandatorily invoke the swing pricing upon re-opening subscriptions and redemption. For details pertaining to swing factor and indicative range of swing factor in such scenario, investors may refer section – “D. Information pertaining to Investments by the Schemes of the Fund” - point “2. Swing Pricing” of SAI.” 8For Details, kindly refer SAI XIX. Stock lending/short The Scheme will not engage in stock lending/ short selling.

selling XX. How to Apply and other Investors have different options to transact for their investments. details Investors intending to invest in physical mode can submit their transaction request to AMC Offices or Investor Service Centres of CAMS.

Investors can also transact digitally on AMC/RTA website or through Stock Exchange Platforms, MF Utilities Pvt Ltd. Investor can reach out to their investment advisor for transacting on digital platforms.

Financial transactions through email in respect of non- individual investors shall be accepted in terms of AMFI Best Practice Guidelines

(BPG) no. 118/ 2024-25 dated January 31, 2025. For the terms and conditions of for availing the facility to transact through electronic mail, please refer SAI. Application form and Key Information Memorandum may be obtained from Official Points of Acceptance

(OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.dspim.com Investors intending to apply through ASBA will be required to submit ASBA form to their respective banks, which in turn will block the amount in their account as per authority contained in the ASBA form.

ASBA applications can be submitted only at SCSB at their designated branches. List of SCSBs and their designated branches shall be displayed on the SEBI’s website (www.sebi.gov.in). ASBA form should not be submitted at location other than SCSB as it will not be processed. For details on ASBA process please refer the ASBA application form.

Please refer further details in section II.

XXI. Investor services Contact details for general service requests:

Investors may contact any of the AMC's Investor Service Centers or call on Toll Free number 1800-208-4499 or 1800-200-4499 for any queries.

E-mail: service@dspim.com

Contact details for complaint resolution:

Mr. Santosh Pandey Investor Relations Officer DSP Asset Managers Private Limited, The Ruby, 25th Floor, 29, Senapati Bapat Marg, Dadar West, Mumbai 400028, Tel.: 022 - 67178000

Stock Exchange Transactions: For grievances related to stock exchange transactions, contact either the stockbroker or the investor grievances cell of the respective stock exchange.

MFU Customer Care: For transactions related to MFU, Investors may contact the customer care of MFUI on 1800-266-1415 (business hours on all days except Sunday and Public Holidays) or send an email to clientservices@mfuindia.com.

SEBI SCORES Portal: Investors may also lodge complaints on

https://scores.sebi.gov.in if they are unsatisfied with the resolutions 9given by AMC. SCORES portal facilitates you to lodge your complaint online with SEBI and subsequently view its status. Further, investors may also lodge complaints through Online Dispute Resolution Portal (‘ODR’) Portal available at https://smartodr.in/login.

XXII. Specific attribute of the The Scheme is an open ended Constant Maturity Index Fund tracking the scheme (such as lock in, CRISIL-IBX Financial Services 9 to 12 Months Debt Index. duration in case of target maturity In line with constant maturity profile of the underlying Index, the Scheme scheme/close ended follows perpetual structure, wherein the scheme would be rebalanced as schemes) per set frequency and stay in line with maturity profile.

XXIII. Special product/facility Special product/facility available during NFO: available during the NFO and on ongoing basis 1. Switching:

During the NFO period (switch request will be accepted upto 3.00 p.m. on the last day of the NFO), the Unit holders will be able to invest into the NFO of the Scheme by switching part or all of their Unit holdings held in the existing schemes of the Mutual Fund.

A switch has the effect of redemption from one scheme/plan/ option and a purchase in the other scheme/plan/option to which the switching has been done. The price at which the units will be switched-out will be based on the redemption price of the scheme from which switch-out is done and the proceeds will be invested into the Scheme at the NFO Price Unit holders are requested to note that application for switch-out for units for which funds are not realized via purchase or switch-in in the scheme of the Fund shall be liable to be rejected. In other, switch out of units will be processed only if the funds for such units are realized in the scheme by a way of payment instructions/ transfer or switch- in funding process.

Further, all switch funding shall be in line with redemption funding timelines adopted by the concerned scheme i.e. if a scheme follows T+3 payout for redemption, the switch out funding should also be made on the T+3 and not earlier or later than T+3, where T is the day of transaction. The funds from the switch out schemes into the switch in scheme should be received within One business day prior to the allotment date.

If the NFO of the scheme is called off for any reason whatsoever, the Switch Out amount from other schemes to the NFO scheme will be paid to the investor within 5 Business Days of the closure of the NFO, similar to a redemption from Switch out scheme. Investors should note that the Switch transaction will not be nullified and the switch amount will be paid out as redemption. Further, such payments will not qualify as delayed payments and no interest will be payable by the Fund/AMC/RTA in such cases where the payment date is beyond 10 days of the switch out date, as the switch transactions are accepted from the first day of the entire NFO period and the NFO may be called off after the closure of NFO

2. Systematic Investment Plan (SIP) 10Investors can, during the NFO, benefit by investing Rupee amounts periodically for a continuous period through SIP. SIP allows investors to invest a fixed amount of Rupees on daily (business days) or specific dates every month or quarter by purchasing Units of the Scheme at the Purchase Price prevailing at such time.

Investors can enroll themselves for SIP (minimum 12 installments) by ticking the appropriate box in the application form and filling up the relevant SIP form specifying the amount, period and SIP date. The detailed terms and conditions are mentioned in the SIP Auto Debit Form. SIP through post-dated cheques will not be accepted during NFO.

3. Applications Supported by Blocked Amount (ASBA) facility ASBA facility will be provided to the investors subscribing to NFO of the Scheme. It shall co-exist with the existing process, wherein cheques/ demand drafts are used as a mode of payment. Please refer ASBA application form for detailed instructions. Please refer the SAI and ASBA application form for complete details on ASBA.

Special product/facility available on ongoing basis:

1. Systematic Investment Plan (SIP): SIP allows investing fixed amounts regularly on specific dates monthly or quarterly by purchasing Units of the Scheme at applicable Net Asset Value

(NAV). • Daily SIP facility: Under Daily SIP, the Unit Holder can invest a fixed amount into the scheme on a daily basis. Daily SIP installment shall be processed only when it is a Business Day for the scheme. It is to be noted that allotment of units are subject to realization of credit in the scheme. In case, if more than one SIP instalments credits are realized on a particular day, both the instalments will be processed for the applicable NAV in terms of the provisions of the Scheme Information Document.

• SIP TOP-UP facility: The facility provides flexibility to the investors to increase the SIP installment over the tenure of the SIP. SIP Top-Up facility will be available under scheme offering SIP facility. SIP Top-Up frequency in case of investors availing this facility will be half yearly and yearly. If the SIP Top-Up frequency is not indicated for SIP under frequencies daily or monthly or quarterly, it will be considered as yearly interval. The AMC may change the terms and conditions for SIP TOP-UP facility from time to time, due to changing market and operational conditions.

Investors are advised to check the latest terms and conditions from any of the offices of the AMC, before investing same is available on www.dspim.com • SIP Pause facility: Under the SIP pause facility, the investor can stop the running SIP for certain period and Restart the SIP again (at a folio level) by filling up a designated form. Investors who wish to Pause their SIP instalments debit for a certain period. SIP Pause can be for a minimum period of 1 month to a maximum period of 6 months. SIP Pause request should be submitted 15 days before the next SIP instalment date.

• Weekly SIP Facility: Under Weekly SIP, the Unit Holder can invest 11a fixed amount into the scheme on a weekly basis (i.e. any business day during the week). If a scheduled SIP installment falls on a non-business day, the transaction will be processed on the immediate next business day. It is to be noted that allotment of units is subject to realization of credit in the scheme. In case, if more than one SIP instalments credits are realized on a particular day, both the instalments will be processed for the applicable NAV in terms of the provisions of the Scheme Information Document.

The Trustee reserves the right to change / modify the terms and conditions of Weekly SIP facility or withdraw the Weekly SIP facility later.

2. Systematic Transfer Plan (STP): STP allows investing fixed amounts regularly on specific dates monthly or quarterly by transferring Units from one scheme to another scheme at applicable Net Asset Value (NAV).

• Daily STP facility: Under Daily STP, the Unit Holder can switch a fixed amount from any one Scheme (Source Scheme) to any other Scheme (Target Scheme) on a daily basis subject to exit load as applicable. The minimum period for Daily STP shall be 6 days and maximum for any period subject to the end period being year

2099. STP installment shall be processed only when it is a Business day for both source and target Scheme. In case the start date is not mentioned, the Daily STP shall start from the 7th day from the date of submission of valid STP registration form. In case the end date is not mentioned, the STP shall be registered for a period of one year.

• Flex Systematic Transfer Plan (‘Flex STP’): Flex STP Facility, is a facility wherein Unit holder(s) of designated open-ended Scheme of the Fund can opt to systematically transfer amount(s), which may vary based on the value of investments already made/transferred under this facility, on the date of transfer at predetermined intervals from designated open-ended Scheme of the Fund [hereinafter referred to as “Transferor Scheme”] to the ‘Growth Option’ only, of designated open-ended scheme of the Fund [hereinafter referred to as “Transferee Scheme”].

Transferor Scheme means all scheme of the Fund currently having STP facility and Transferee Scheme means growth option of all scheme of the Fund. All other terms and conditions applicable to STP facility will be applicable to Flex STP. For general terms and conditions and more information, Unit holder(s) are requested to read Terms and Conditions available on www.dspim.com.

• Value Systematic Transfer Plan (‘Value STP’): Value STP facility, is a facility wherein Unit holder(s) of designated open- ended scheme of the Fund can opt to systematically transfer amount(s), which may vary based on the value of investments already made/transferred under this facility, on the date of transfer at predetermined intervals from designated open-ended scheme of the Fund [hereinafter referred to as “Transferor Scheme”] to the ‘Growth Option’ only of designated open-ended Scheme of the Fund [hereinafter referred to as “Transferee Scheme”], including a feature of ‘Reverse Transfer’ from Transferee Scheme into the Transferor Scheme, in order to 12achieve the Target Market Value on each transfer date in the Transferee Scheme, subject to the terms and conditions of Value STP.

• Super Systematic Transfer Plan (‘Super STP’): Super STP, is a facility wherein Unit holder(s) of designated open-ended Scheme of the Fund can opt to systematically transfer amount(s), which may vary based on prevailing equity valuations at defined intervals from designated open-ended Scheme of the Fund [hereinafter referred to as “Source Scheme”] to the ‘Growth Option’ of designated open-ended scheme of the Fund [hereinafter referred to as “Target Scheme”]. This scheme is Source Scheme.

3. Systematic Withdrawal Plan (SWP): SWP allows redeeming fixed amounts of money regularly on specific dates monthly or quarterly from a specified scheme.

4. Switching: A switch has the effect of redemption from one scheme/ plan/option and a purchase in the other scheme/plan/ option to which the switching has been done. To effect a switch, a Unit Holder must provide clear instructions. Such instructions may be provided in digital platforms or in writing or by completing the transaction slip/form attached to the account statement. The switch request can be made for any amount of Rs. 100/- or more.

A Unit Holder may request switch of a specified amount or a specified number of Units only. If the Unit Holder has specified both the amount (in Rs.) and the number of Units, switch-out of units will be carried out based on the number of units specified by the Unit Holder.

5. Pledge of Units for Loans: Units can be pledged by the Unit Holders as security for raising loans, subject to any rules / restrictions that the Trustee may prescribe from time to time. For Units held in demat form, the rules of the respective DP will be applicable for pledge of the Units. Units held in demat form can be pledged by completing the requisite forms/formalities as may be required by the Depository. The pledge gets created in favour of the pledgee only when the pledgee’s DP confirms the creation of pledge in the system. In case of Units held in physical form, the Registrar will note and record such pledge. A standard form for this purpose is available at any of the official points of acceptance of transactions and on www.dspim.com.

6. One time mandate facility: This Facility enables the Unit Holder/s of DSP - Mutual Fund (‘Fund’) to transact with in a simple, convenient and paperless manner by submitting OTM - One Time Mandate registration form to the Fund which authorizes his/her bank to debit their account up to a certain specified limit per transaction, as and when they wish to transact with the Fund, without the need of submitting cheque or fund transfer letter with every transaction thereafter. This Facility enables Unit holder(s) of the Fund to start Systematic Investment Plan (SIP) or invest lump sum amounts in any Scheme of the Fund by sending instructions through Transaction forms, and online facility specified by the AMC. It is to be noted that allotment of units are subject to realization of credit in the scheme

137. Transfer of Income Distribution cum Capital Withdrawal plan

(IDCW): Unit holders under the Regular Plan & Direct Plan (wherever applicable) and IDCW Options(s) (other than Daily IDCW Reinvest sub-option) of all the open ended Scheme of the Mutual Fund can opt to transfer their IDCW to any other option under the Regular Plan & Direct Plan (wherever applicable) (other than Daily IDCW Reinvest sub-option) of all the open- ended Scheme of the Mutual Fund by availing the facility of IDCW Transfer Plan (DTP).

Under Transfer of IDCW, IDCW as & when declared (as reduced by the amount of applicable statutory levy) in the transferor Scheme (subject to minimum of Rs.100/-) will be automatically invested without any exit load into the transferee Scheme, as opted by the Unit holder. Such transfer will be treated as fresh subscription in the transferee Scheme and invested at the Applicable NAV on the Business Day immediately following the record date, subject to terms and conditions applicable to the transferee Scheme.

Investors are requested to note that the AMC may change the terms and conditions for SWP facility from time to time, due to changing market and operational conditions. Investors are advised to check the latest terms and conditions from any of the offices of the AMC, before investing same is available on www.dspim.com.

For further details, please refer SAI.

XXIV. Weblink Link for TER for last 6 months and Daily TER-

https://www.dspim.com/mandatory-disclosures/ter Link for scheme factsheet-

https://www.dspim.com/downloads?category=Information%20Docume nts&sub_category=Factsheets XXV. Minimum installment Rs. 100/- & any amount thereafter.

Amount for Systematic Investment Plan (SIP) XXVI. Minimum installment Rs. 100/- & any amount thereafter.

Amount for SWP and STP XXVII. Minimum balance to be Not applicable maintained and consequences of non maintenance 14DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY

It is confirmed that:

(i) The draft Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 2026 and the guidelines and directives issued by SEBI from time to time.

(ii) All legal requirements connected with the launching of the Scheme as also the guidelines, instructions, etc., issued by the Government and any other competent authority in this behalf, have been duly complied with.

(iii) The disclosures made in the draft Scheme Information Document are true, fair and adequate to enable the investors to make a well informed decision regarding investment in the Scheme.

(iv) The intermediaries named in the draft Scheme Information Document and Statement of Additional Information are registered with SEBI and their registration is valid, as on date.

(v) The contents of the draft Scheme Information Document including figures, data, yields etc. have been checked and are factually correct

(vi) The AMC has complied with the compliance checklist applicable for draft Scheme Information Documents and other than cited deviations/ that there are no deviations from the regulations.

(vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 2026 and the guidelines there under shall be applicable.

(viii) The Trustees have ensured that the DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund approved by them is a new product offered by DSP Mutual Fund and is not a minor modification of any existing scheme/fund/product.

Date: July 23, 2026 Name: Dr. Pritesh Majmudar

Place: Mumbai Designation: Head – Legal and Compliance 15PART II: INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? Under normal circumstances, it is anticipated that the asset allocation of the Scheme shall be as follows:

Indicative allocations Instruments (% of total assets) Minimum Maximum Securities forming part of CRISIL-IBX Financial Services 9 to 12 Months Debt 95% 100% Index^ Cash and Cash Equivalents@ 0% 5% ^Including Instruments not forming part of the Index, invested in compliance with the replication norms prescribed under para 4.4.5 of Master circular, as amended from time to time.

@As per SEBI letter no. SEBI/HO/ IMD-II/DOF3/ OW/P/ 2021/ 31487 / 1 dated November 03, 2021, Cash and Cash Equivalents will include following securities having residual maturity of less than 91 Days:

1. TREPS,

2. Treasury Bills,

3. Government securities, and

4. Repo on Government Securities and any other securities as may be allowed under the regulations prevailing from time to time.

Indicative table (Actual instrument/percentages may vary subject to applicable SEBI circulars) Sl. no Type of Instrument Percentage of exposure Circular references

1. Securities Lending Nil -

2. Derivatives Nil -

3. Equity Derivatives for non- hedging Not applicable - purposes

4. Securitized Debt Nil -

5. Debt Instruments with SO / CE rating Nil -

6. Overseas Securities/ADR/GDR Nil -

7. InvITs Nil -

8. Debt Instruments with special features Nil - (AT1 and AT2 Bonds)

9. Tri-party repos (including Reverse Repo Upto 5% - in T-bills/G-Sec)

10. Other / own mutual funds Nil -

11. Repo/ reverse repo transactions in Nil - corporate debt securities

12. Credit Default Swap transactions Nil -

13. Covered call option Nil -

14. Unrated debt instruments Nil -

15. Short Selling Nil -

16. Short Term Deposits Refer Note 1 Clause 13.7 of SEBI Master

Circular

17. Unlisted debt instrument Nil -

1618. Bespoke or complex debt products Nil -

19. Debt derivatives Nil - Indicative table is subset of primary asset allocation table mentioned above and both shall be read in conjunction.

Note 1:

Pending deployment of funds of the Scheme shall be in terms of clause 13.7 of SEBI Master Circular. The AMC may invest funds of the Scheme in short-term deposits of scheduled commercial banks, subject to the

following conditions: i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits.

iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. v. The Trustee/AMC shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme.

vi. The Trustee/AMC shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks.

The above provisions do not apply to term deposits placed as margins for trading in cash and derivative market.

Clause 4.4.5 of SEBI Master Circular, the Scheme shall be replicating the underlying debt index provided: a. Investment in securities of issuers accounting for at least 60% of weight in the index, represents at least 80% of net asset value (NAV) of the Fund.

b. At no point of time the securities of issuers not forming part of the index exceed 20% of NAV of the Fund. c. At least 8 issuers from the underlying index form part of the portfolio of the Fund d. Exposure of ETF/ Index Fund to single issuer- i. AAA rated securities- 15% weight in the portfolio ii. AA rated securities- 12.5% weight in the portfolio iii. A and below rated- 10% weight in the portfolio e. Total exposure of the Fund in a particular group (excluding investments in securities issued by PSUs, PFIs and PSBs) shall not exceed 25% of NAV of the scheme.

f. The Macaulay duration of the portfolio of the Scheme replicates the duration of the underlying index within a maximum permissible deviation of +/-10%. g. The rating wise weightage of debt securities in the portfolio of the Fund replicates the underlying index.

However, greater allocation of up to 10% of the portfolio may be made to higher rated debt securities.

The net assets of the scheme will be invested in securities constituting the CRISIL-IBX Financial Services 9 to 12 Months Debt Index. A small portion of the net assets will be invested in Cash and Cash Equivalent.

Timelines for deployment of funds collected in NFO - In line with clause 7.24 of SEBI Master Circular, deployment of the funds garnered in an NFO shall be made within 30 business days from the date of allotment of units.

In an exceptional case, if the AMC is not able to deploy the funds in 30 business days, reasons in writing, including details of efforts taken to deploy the funds, shall be placed before the Investment Committee.

17The Investment Committee, after examining the root cause for delay may extend the timeline by 30 business days.

Cumulative gross exposure – As per clause 13.18 of the SEBI Master Circular, the cumulative gross exposure through instruments forming part of the Index, debt, other permitted securities/assets and such other securities/assets as may be permitted by the Board from time to time should not exceed 100% of the net assets of the scheme. Cash and cash equivalents as per SEBI letter no. SEBI/HO/ IMD-II/DOF3/ OW/P/ 2021/ 31487 / 1 dated November 03, 2021 which includes T-bills, Government Securities, Repo on Government Securities and any other securities as may be allowed under the regulations prevailing from time to time subject to the regulatory approval, if any, having residual maturity of less than 91 Days, shall not be considered for the purpose of calculating gross exposure limit.

Rebalancing of deviation due to short term defensive consideration:

Due to market conditions, the AMC may invest beyond the range set out in the asset allocation. Such deviations shall normally be for a short term and defensive considerations as per clause 1.9.1(b) of SEBI Master Circular , the intention being at all times to protect the interests of the Unit Holders and the Scheme shall rebalance the portfolio within 7 calendar days from the date of deviation.

It may be noted that no prior intimation/indication will be given to investors when the composition/asset allocation pattern under the Scheme undergoes changes within the permitted band as indicated above.

Portfolio rebalancing in case of passive breach:

In line with clause 4.4.5 of SEBI Master Circular rebalancing period for rebalancing the portfolio of the Fund will be as follows- − in event of change in constituents of the index due to periodic review- Rebalance within 7 calendar days.

− in event of rating downgrade of any security below mandated rating in index methodology (including downgrade to below investment grade)- Rebalance within 30 calendar days. − in event of in case of rating downgrade to below investment grade- security may be segregated in accordance with Paragraph 5.5.3 & 5.5.4 of SEBI Master Circular.

Further, any transactions undertaken in the portfolio of Index Schemes in order to meet the redemption and subscription obligations shall be done while ensuring that post such transactions replication of the portfolio with the index is maintained at all points of time.

B. WHERE WILL THE SCHEME INVEST? The corpus of the Scheme will invest in Securities which are constituents of CRISIL-IBX Financial Services 9 to 12 Months Debt Index and in Cash and Cash Equivalent Instruments. Subject to the Regulations, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities:

1. The Scheme would invest in instruments comprising of CRISIL-IBX Financial Services 9 to 12 Months Debt Index and will track the benchmark index.

2. Cash and Cash Equivalents

3. Any other instrument permitted by RBI/SEBI from time to time For detailed definition/description of instruments and applicable regulations/guidelines for instruments please refer Section II.

C. WHAT ARE THE INVESTMENT STRATEGIES? The Scheme follows a passive investment strategy.

The Scheme seeks to track the CRISIL-IBX Financial Services 9 to 12 Months Debt Index subject to tracking error. Accordingly, the Scheme will invest in Commercial Papers (CPs), Certificates of Deposit (CDs) and Corporate Bond Securities, maturing in 9 to 12 months.

18The portfolio of eligible securities invested by the Scheme is expected to have, in aggregate, fundamental characteristics such as modified duration, weighted average maturity, aggregate credit ratings, aggregate Yield to Maturity (YTM) etc. along with other liquidity parameters in line with CRISIL-IBX Financial Services 9 to 12 Months Debt Index.

The Scheme shall replicate the underlying debt index subject to the requirements as specified under clause

4.4.5 (a) to (f), (h) of SEBI Master Circular.

The Scheme will not take derivative exposure.

Portfolio Turnover The Scheme is a Constant Maturity Index Fund. Due to its passive nature, the portfolio turnover ratio may vary as the Scheme may change the portfolio according to Asset Allocation to align itself with the objectives of the Scheme and in accordance with the composition of CRISIL-IBX Financial Services 9 to 12 Months Debt Index. In cases of higher portfolio turnover, there may be higher brokerage and transaction costs.

D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? Benchmark (Total Returns Index): CRISIL-IBX Financial Services 9 to 12 Months Debt Index Justification- The benchmark has been chosen as the Scheme will invest in securities which are constituents of CRISIL-IBX Financial Services 9 to 12 Months Debt Index and similar securities in line with clause 4.4.5 of SEBI Master Circular. The Scheme would endeavor to attain returns comparable to CRISIL-IBX Financial Services 9 to 12 Months Debt Index, subject to the tracking error. The Benchmark has been chosen based on the investment pattern/objective of the scheme and the composition of the index E. INDEX METHODOLOGY ABOUT THE INDEX “CRISIL -IBX Financial Services 9-12 Months Debt Index” is a constant maturity index that seeks to track the performance of Commercial Papers (CPs), Certificates of Deposit (CDs) & corporate bond securities maturing within 9 to 12 months from the date of inclusion in the index.

Inception date: 6th March 2025

Index Provider: CRISIL

Asset Allocation: 100% CPs, CDs & Bonds.

Index Duration: - The index will have securities maturing in the 9 to 12 months maturity at inception and securities will be reviewed on a set frequency to maintain the steady maturity profile of the index.

The weights between asset classes (CPs, CDs and Bonds) are not fixed and could be different during various review periods based on the availability of securities in the market and may also drift due to price movements in the securities.

Parameter Asset class 1 – CPs, CDs & Bonds Eligibility criteria • Issuers in the financial services sector with long term conservative rating of AAA with a minimum amount outstanding of Rs. 1000 crores and having securities (CPs, CDs & Bonds) with residual maturity of 9 to 12 months.

• Minimum security level amount outstanding of Rs. 100 crores. • Only listed issuers shall be included in the index. An issuer will be considered to be listed if at least one security (CPs or Bonds) of such issuer is listed as evaluated at the inception date of the index. CDs are not listed on the 19exchanges, and hence all CDs are considered eligible if they meet the remaining criteria.

Universe exclusions • Perpetual bonds • Floating rate bonds • Tax-free bonds • CE/SO rated bonds • Partly paid bonds • Partial redemption bonds • Single put/call options • Embedded put & call options with same exercise date • CPs/CDs with short-term ratings other than A1+ Issuer selection at • All issuers qualifying the eligibility criteria mentioned above will form a inception part of universe.

• Up to 20 traded issuers from the universe will be ranked and selected based on liquidity. If less than 8 issuers are available, then select remaining issuers (to bring the count to 8) based on the highest amount outstanding from the universe of outstanding securities as evaluated at the inception date of the index. If the number of issuers is still below 8, then all such eligible issuers with securities maturing in the 9 to 12 months residual maturity period will be shortlisted. Count of 8 issuers will be ensured by relaxing amount outstanding criteria first and then the residual maturity criteria i.e., highest amount outstanding issuers or highest residual maturity of issuers will be selected respectively from the outstanding data.

Security selection at • For each selected issuer, the security (CPs/CDs/Bonds) with highest inception residual maturity maturing in the 9 to 12 months period will be selected from the eligible universe. The selected security must have a minimum amount outstanding of Rs. 100 crores.

No. of constituents • Maximum: 20 • Minimum: 8 Weighing approach • Weights to the issuers will be divided equally as on the base date of the index subject to issuer cap and group cap. Since it’s a sectoral index sector caps are not applicable.

• Issuers weights should not exceed 15% for AAA rated issuers. Group cap of 25% will be ensured. • When any issuer is excluded, the weight of that issuer will be redistributed proportionally amongst the rest of the issuers of the index, subject to issuer & group cap.

Rating change • In case any issuer gets downgraded below AAA, such issuers shall be treatment excluded from the index within the next 5 working days. In that case, the weight of that issuer will be redistributed proportionally in rest of the issuers of the index, subject to issuer cap & group cap. In case of less than 8 issuers are 20present, then new issuers will be added (to bring the count to 8) from the last reviewed working data as per above mentioned issuer selection criteria at inception.

Cash flow treatment • Any cash flows accruing to the index on account of coupon cash flows, part/full redemption of the security or securities, will be reinvested on the same day in the index in the proportion of existing weights subject to issuer & group cap.

Reconstitution/Rebala Issuer selection ncing – • The same process for issuer selection would be repeated as that followed at inception.

Treatment of existing issuers • The eligibility criteria and process for issuer selection will be repeated.

Existing issuers will be removed if they fail to qualify on the basis of the criteria and process. The objective of such reconstitution is to maintain the liquidity and duration profile of the index Security selection • Same as the process followed during that on the inception of index Treatment of existing securities • The eligibility criteria and process for issuer/security selection will be repeated. Existing issuers/security will be removed if they fail to qualify basis the criteria and process. The objective of such reconstitution is to maintain the liquidity and duration profile of the index Reconstitution • Semi-Annual (7th calendar day of March and September) frequency Weight reset • Semi-Annual (7th calendar day of March and September) frequency • The weights of securities/issuer will float based on the price movement and will be reset to equal weight during the quarterly review.

Constituent Details as on 30 June 2026:

Daily Issue Name Weights Kotak Mahindra Prime 8.1350% 10-Feb-2027 5.00% Union Bank Of India 0.0% CD Taxable 19-Jan-2027 5.00% Tata Capital Ltd. 0.0% CP Taxable 18-Feb-2027 5.00% Small Industries Development Bank Of India 0.0% CD Taxable 26-Feb-2027 5.01% Rural Electrification Corporation Ltd. 7.71% NA Taxable 26-Feb-2027 5.00% Punjab National Bank 0.0% CD Taxable 26-Feb-2027 5.00% Power Finance Corporation Ltd. 7.6% NA Taxable 20-Feb-2027 5.00% National Bank for Agriculture & Rural Development 0.0% CD Taxable 02-Mar- 2027 5.00% Mahindra & Mahindra Financial Services Ltd. 0.0% CP Taxable 18-Feb-2027 5.00% LIC Housing Finance Ltd. 6.65% NA Taxable 15-Feb-2027 5.00% Aditya Birla Capital Ltd. 0.0% CP Taxable 26-Feb-2027 5.00% Kotak Mahindra Bank Ltd. 0.0% CD Taxable 12-Feb-2027 5.00% Indian Bank 0.0% CD Taxable 09-Feb-2027 5.00% HDFC Bank Ltd. 0.0% CD Taxable 02-Mar-2027 5.00% Export Import Bank Of India 0.0% CD Taxable 01-Mar-2027 5.00% 21Canara Bank 0.0% CD Taxable 02-Mar-2027 5.00% Bank of Baroda 0.0% CD Taxable 12-Feb-2027 5.00% Bajaj Housing Finance Ltd. 7.14% NA (Series 32 Tranche 7) Taxable 26-Feb- 2027 5.00% Bajaj Finance Ltd. 0.0% CP Taxable 04-Feb-2027 5.00% Axis Bank Ltd. 7.65% NA Taxable 30-Jan-2027 5.00%

Source: CRISIL F. WHO MANAGES THE SCHEME? Name of Age Tenure Educational Brief Experience Other Scheme the Fund Qualifications managed by Fund Manager Manager Mr. Karan 34 NA BCOM. Over 16 years of experience as DSP Arbitrage Fund

Mundhra Years Charted under: DSP Bond Fund Accountant (CA) From April 01, 2023 onwards- DSP Floater Fund Fund manager- DSPAM DSP Liquidity Fund From May 1, 2021 to March 31, DSP Low Duration 2023- Fund manager- DSPIM Fund From July 2016 to May 28, 2021- DSP Overnight Fund Dealer, Fixed Income – DSPIM. DSP Savings Fund From February 2016 to July 2016 DSP Short Term –Manager – Fixed Income - DSPIM Fund From April 2012 to January 2016 DSP Ultra Short – Manager - Fund Accounting – Fund DSPIM Ms. 36 NA MBA (Finance); Over 12 years of Experience: DSP Low Duration Shalini years BA (Economics & From April 01, 2023 onwards: Fund Vasanta AVP, Fixed Income Investments Statistics Hons) DSP Overnight - DSP Asset Managers Private Fund Limited DSP Savings Fund From Jan 2017 to March 31, 2023 -AVP, Fixed Income DSP Ultra Short Investments - DSP Investment Fund Managers Private Limited DSP Liquidity Fund From March 2012 – December DSP Credit Risk 2016: Senior Credit Analyst - Fund ICRA Limited G. HOW IS THE SCHEME DIFFERENT FROM THE EXISTING SCHEMES OF THE MUTUAL FUND? List of other existing Index schemes-

1. DSP Nifty 50 Equal Weight Index Fund

2. DSP Nifty 50 Index Fund

3. DSP Nifty SDL Plus G-Sec Jun 2028 30:70 Index Fund

4. DSP CRISIL-IBX 50:50 Gilt Plus SDL – April 2033 Index Fund

5. DSP Nifty SDL Plus G-Sec Sep 2027 50:50 Index Fund

6. DSP Nifty Midcap 150 Quality 50 Index Fund

7. DSP Nifty Smallcap250 Quality 50 Index Fund

8. DSP Nifty Next 50 Index Fund

9. DSP Nifty Bank Index Fund

10. DSP Nifty Top 10 Equal Weight Index Fund

11. DSP BSE SENSEX Next 30 Index Fund

12. DSP Nifty Private Bank Index Fund

13. DSP Nifty IT Index Fund

2214. DSP Nifty Healthcare Index Fund

15. DSP Nifty500 Flexicap Quality 30 Index Fund

16. DSP Nifty Smallcap 250 Index Fund

17. DSP Nifty Midcap 150 Index Fund

18. DSP Nifty 500 Index Fund For further details please refer our website (website link-https://www.dspim.com/mandatory- disclosures/disclosures-under-offer-documents/scheme-comparison) H. HOW HAS THE SCHEME PERFORMED? This being a new Scheme, there is no performance track record.

A. ADDITIONAL SCHEME RELATED DISCLOSURES i. Scheme’s portfolio holdings (top 10 holdings by issuer and fund allocation towards various sectors)- This being a new Scheme, this is not available. ii. Disclosure of name and exposure to Top 7 issuers, stocks, groups and sectors as a percentage of NAV of the scheme- This being a new Scheme, this is not available.

iii. Website link for Portfolio Disclosure – Monthly/fortnightly This being a new Scheme, this is not available. iv. Website link for addendum- This being a new Scheme, this is not available. v. Portfolio Turnover Rate- Not Applicable vi. Aggregate investment in the Scheme by: (Details are as on __________) Sr. No. Category of Persons Net Value Market Value Fund Manager Units NAV per unit (in Rs.) 1 Mr. Karan Mundhra This being a new Scheme, this is not available.

2 Ms. Shalini Vasanta For any other disclosure w.r.t investments by key personnel and AMC Directors including regulatory provisions in this regard kindly refer SAI. vii. Investments of AMC in the Scheme- In terms of Regulation 22(3)(a) of SEBI (Mutual Funds) Regulations, 2026 read along with clause 7.13 of SEBI Master Circular and AMFI Best Practice Guidelines Circular No.100 /2022-23 on ‘Alignment of interest of AMCs with the Unitholders of the Mutual Fund schemes’, is not applicable to Index Funds.

23Part III: OTHER DETAILS A. COMPUTATION OF NAV The NAV of the Units of a Scheme will be computed by dividing the net assets of the Scheme by the number of Units outstanding on the valuation date.

NAV of Units under each Scheme may be calculated by either of the following methods shown below:

Market or Fair Value of Scheme’s investments + Current Assets - Current Liabilities and Provisions NAV Per Unit (Rs.) = No. of Units outstanding under the Scheme on the Valuation Date

The numerical illustration of the above method is provided below:

Market or Fair Value of Scheme’s investments (Rs.) = 11,42,53,650.00 Current Assets (Rs.) = 10,00,000.00 Current Liabilities and Provisions (Rs.) = 5,00,000.00 No. of Units outstanding under the Scheme = 1,00,00,000 11,42,53,650.00 + 10,00,000.00 - 5,00,000.00 NAV Per Unit (Rs.) = = 11.4754 1,00,00,000 N.B.: The aforesaid provisions pertaining to “Calculation of NAV” shall apply in respect of each individual Scheme and/or plan as the case may be. The NAV Per Unit above is rounded off to four decimals.

The NAV will be calculated as of the close of every Business Day.

NAV of the scheme will be rounded off to four decimal places. The valuation of the Schemes’ assets and calculation of the Schemes’ NAVs shall be subject to audit on an annual basis and such regulations as may be prescribed by SEBI from time to time.

Note: In respect of Schemes having Growth and IDCW Options, there will be more than one NAV, one for each Option, after the declaration of the first IDCW by that Scheme. - Ongoing price for subscription (Purchase Price)/ switch –in from other Scheme/ plan (This is the price you need to pay for purchase/switch-in) The Purchase Price of the Units on an ongoing basis will be calculated as described below, which is based on the Applicable NAV Purchase Price = Applicable NAV

Illustration:

Say, Applicable NAV = Rs. 12/- Therefore, Purchase Price = Rs.12/- - Ongoing price for redemption (sale) /switch outs (to other Scheme/plans of the Mutual Fund)/intra-Plan switching by investors (Redemption Price) (This is the price you will receive for redemptions/switch outs) The Redemption Price of the Units will be calculated on the basis of the Applicable NAV subject to prevailing Exit Load, if any. In the case of Scheme which currently have no Exit Load, the Redemption Price will be the Applicable NAV. In the case of Scheme having an Exit Load or in which an Exit Load is introduced, the

Redemption Price will be calculated as under:

24Redemption Price = Applicable NAV x (1 - Exit Load)

Illustration:

Say, Applicable NAV = Rs. 12.0000 and the Exit Load is 0.50%, Redemption Price = 12 x (1-0.005) = Rs. 11.9400.

Investors may note that the Trustee has the right to modify the existing Load Structure in any manner or introduce an Exit Load or a combination or Exit Load and/or any other Load subject to a maximum as prescribed under the SEBI (MF) Regulations. Should the Trustee on any date, impose or enhance any load, such imposition or enhancement shall be applicable on prospective investment only.

For details on load structure please see Load Structure.

While determining the price of the units, the mutual fund shall ensure that the repurchase price of Scheme is not be lower than 97% Net Asset Value as provided under SEBI (MF) Regulations. For other details such as policies w.r.t computation of NAV, rounding off, investment in foreign securities, procedure in case of delay in disclosure of NAV etc. refer to SAI.

B. NEW FUND OFFER (NFO) EXPENSES These expenses are incurred for the purpose of various activities related to the NFO like sales and distribution fees paid, marketing and advertising, registrar expenses, printing and stationery, bank charges etc. will be borne by AMC.

C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses incurred for operating the Scheme. These expenses include and are not limited to Investment Management and Advisory Fee charged by the AMC, Registrar’s fee, Marketing and selling costs etc., as given in the Table 2 which summarizes estimated annualized recurring expenses as a % of daily net assets of the Scheme.

This section outlines various expenses that will be borne by the Scheme. The information provided below would assist the investor in understanding the expense structure of the Scheme, types of different fees / expenses, their percentage the investor is likely to incur on purchasing and selling the Units of the Scheme.

The AMC has estimated that upto 0.90 % of the daily net assets of the scheme will be charged to the scheme as expenses. For the actual current expenses being charged, the investor should refer to the website of the mutual fund.

Operating & recurring expenses under regulation 66:

The Scheme may charge expenses within overall limits as specified in the Regulations except those expenses which are specifically prohibited.

Table 1: Limit for Base Expense ratio as prescribed under regulation 66 (7) (b) of SEBI MF regulations for

Index Funds:

Particulars As a % of daily net assets as per Regulation 66 (7)

(b) On total assets 0.90%

Notes to Table:

In addition to base expenses as permissible under Regulation 66 (7) (c), the AMC may also charge the following to the Scheme under Regulation 66 (9) & 66(10):

25a. A mutual fund scheme may charge expense incurred towards brokerage, for the purpose of execution of trade, over and above the base expense ratio subject to a maximum of 0.06 per cent of trade value in case of cash market transactions and 0.02 per cent of trade value in case of derivatives transactions.

Expense charged towards brokerage, over and above the specified limit, shall be part of the base expense ratio limit specified under sub-regulation (7) of regulation 66. b. Transaction costs incurred for the purpose of execution of trade mean regulatory levies and any other expenses charged by the stock exchanges, clearing corporation, and clearing house, as applicable. Such transaction costs shall not form part of the base expense ratio.

c. All statutory levies will be over and above the base expense ratio limits as defined in regulation 66(7).

Total Expense Ratio (’TER’): ‘Total expense ratio’ means the ratio of total of all expenses charged to the investors of the scheme to the total asset under management of the scheme, as may be specified by SEBI.

As per Regulation 67(1), the total of all expenses charged to the investors of the scheme, shall be total of expense charged within the base limit specified under sub-regulation 7 of regulation 66, brokerage cost permitted under sub-regulation 9 of regulation 66, transaction cost incurred for the purpose of execution of trade as referred under sub-regulation 10 of regulation 66, and statutory levies charged to the investors.

Statutory Levy: “statutory levy” means levy imposed by state government and central government.

Others:

All scheme related expenses including commission paid to distributors, by whatever name it may be called and in whatever manner it may be paid, shall necessarily be paid from the scheme only within the regulatory limits and not from the books of AMC, its associate, sponsor, trustees or any other entity through any route in terms of SEBI circulars, subject to the clarifications provided by SEBI to AMFI vide letter dated February 21, 2019 on implementation of clause 11.3 of Master Circular.

Provided that the expenses that are very small in value but high in volume (as provided by AMFI in consultation with SEBI) may be paid out of AMC’s books. Such expenses can be paid out of AMC’s books at actuals or not exceeding 2 bps of the Scheme AUM, whichever is lower.

Further with regards to the cost of borrowings in terms of Regulation 42, the same shall be adjusted against the portfolio yield of the Scheme and borrowing costs in excess of portfolio yield, if any, shall be borne by the AMC.

Disclosure of Total Expense Ratio:

In accordance with clause 11.2 of the SEBI Master Circular, the AMC shall prominently disclose TER on daily basis on the website www.dspim.com and on website of AMFI Change in Base Expense Ratio (‘BER’):

In accordance with clause 11.4 of the SEBI Master Circular, changes in the BER (i.e. expenses as provided in Regulation 66(7) of SEBI (Mutual Funds) Regulations, 2026) in comparison to previous BER charged to any scheme/plan shall be communicated to investors of the scheme/plan through notice via email or SMS at least three working days prior to effecting such change.

The notices of change in BER shall be updated on the website at least three working days prior to effecting such change Provided that the prior intimation/notice shall not be required for any increase or decrease in BER due to change in AUM and any decrease in BER due to various regulatory requirements.

illustrative example for estimating expenses:

26The AMC in good faith has estimated and summarized expenses in the below table for Scheme. The actual total expenses may be more or less than as specified in the table below. The below expenses are subject to inter-se change and may increase/decrease as per actuals, and/or any change in the Regulations.

Table 2: The estimated total expenses as a % of daily net assets of the Scheme are as follows:

Expense Head % of daily net assets Investment Management and Advisory Fee Audit fees/fees and expenses of trustees* Custodian fees Registrar & Transfer Agent Fees including cost of providing account statements / IDCW / redemption cheques/ warrants Marketing and selling expenses including fees, commission and charges towards distribution of mutual fund schemes Cost related to investor communications Upto 0.90% Cost of fund transfer from location to location Cost towards investor education, awareness and financial inclusion (as per applicable rates in force) ^^^ brokerage cost incurred towards execution of trades in addition to limits prescribed in regulation 66(9) Costs of statutory advertisements;

Other Expenses (such other expenses as may be specified or approved by the Board) Maximum Base Expense Ratio (BER) permissible under Regulation 66 (7) Upto 0.90%

(b) Statutory levies (including GST) on all expenses As per rates in force Brokerage Cost for trade execution as per regulation 66(9) At actuals Transaction Cost for trade execution as per regulation 66(10) At actuals *The Trusteeship fees as per the provisions of the Trust Deed are subject to a maximum of 0.02% of the average net Trust Funds per annum. It has been decided by the Trustee to charge the Trusteeship Fees in proportion to the net assets of each of the Scheme of the Mutual Fund. The Trustee reserves the right to change the method of allocation of Trusteeship fees for the Scheme, from time to time.

^^^ Additional incentives to distributors As per clause 11.6 of SEBI Master circular no. HO/24/13/11(1)2026-IMD-POD-1/I/7602/2026 dated March 20, 2026, effective March 1, 2026 additional incentives to distributors for onboarding new individual investors from B-30 cities and women investors shall be paid from amount mandated to be set apart annually by AMCs for investor education, awareness and financial inclusion initiatives, subject to adequate claw back provisions as per the terms and condition as mentioned therein. For detailed methodology for determination of additional incentive, please refer SAI.

Expense Structure for Direct Plan Direct Plan will have lower expense ratio than Regular Plan of the Scheme. The expenses under Direct Plan shall exclude the distribution and commission expenses. All fees and expenses charged in a direct plan (in percentage terms) under various heads including the investment and advisory fee shall not exceed the fees and expenses charged under such heads in a Regular Plan.

27The above expense structures are indicative in nature. Actual expenses could be lower than mentioned above.

The purpose of the above table is to assist the investor in understanding the various costs & expenses that the investor in the Scheme will bear directly or indirectly.

For the actual current expenses being charged, the investor should refer to the website of the Mutual Fund.

Illustration of impact of expense ratio on scheme’s returns:

Particulars Regular Plan Direct Plan Amount invested at the beginning of the year (₹) 10,000 10,000 Annual income accrued to the scheme (₹) 1,000 1,000 Expenses other than Distribution expenses (₹) 75 75 Distribution expenses (₹) 25 - Returns after expenses at the end of the year (₹) 900 925 Returns after expenses at the end of the year (in %) 9.00% 9.25%

Link for TER disclosure: https://www.dspim.com/mandatory-disclosures/ter D. LOAD STRUCTURE Exit Load is an amount which is paid by the investor to redeem the units from the scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC (www.dspim.com) or may call at (toll free no. 1800 208 4499 or 1800 200 4499) or your distributor.

Type of Load Load chargeable (as %age of NAV) Exit # Nil #Applicable for investments made through normal purchase and SIP/STP/SWP transactions.

Please note, that for the purpose of calculating the holding period each investment/transaction made into a Scheme will be tracked separately. Investors are advised to contact any of the Investor Service Centres or the AMC to know the latest position on Exit Load structure prior to investing in the Scheme.

Note on load exemptions:

1. There will be no Exit Load on inter-option switching.

2. No load will be charged on issue of bonus Units and Units allotted on reinvestment of IDCW for existing as well as prospective investors.

3. No exit load shall be levied in case of switch of investments from Direct Plan to Regular Plan and vice versa Exit load charged (If any) shall be credited to the Scheme. The goods and service tax on exit load shall be paid out of the exit load proceeds and exit load net of goods and service tax shall be credited to the Scheme.

Investors may note that the Trustee has the right to modify the existing load structure, subject to a maximum as prescribed under the SEBI (MF) Regulations. Any imposition or enhancement in the load shall be applicable on prospective investments only. At the time of changing the load structure, the AMC shall consider the following measures to avoid complaints from investors about investment in the Scheme without knowing the

loads:

28i. The addendum detailing the changes will be displayed on the Website of the Fund (www.dspim.com). ii. The addendum detailing the changes will be attached to SID and KIM. iii. The account statements shall continue to include applicable load structure.

iv. The addendum shall be sent via email to all the distributors/brokers/Investor Service Centre (ISC), so that the same can be provided along with the SID and KIM already in stock till it is updated.

Investors are requested to check the prevailing load structure of the Scheme before investing.

E. TRACKING ERROR & TRACKING DIFFERENCE

Tracking Error may arise due to reasons including but not limited to the following: a. Expenditure incurred by the fund. b. The holding of a cash position and accrued income prior to distribution of income and payment of accrued expenses. The fund may not be invested at all times as it may keep a portion of the funds in cash to meet redemptions or for corporate actions.

c. Securities trading may halt temporarily due to circuit filters. d. Corporate actions such as debenture or warrant conversion, rights, merger, change in constituents etc. e. Rounding off of quantity of shares in underlying index. g. Disinvestments to meet redemptions, recurring expenses, etc.

f. Execution of large buy / sell orders g. Transaction cost (including taxes and insurance premium) and recurring expenses h. Realization of Unit holder’s funds i. Index providers may either exclude or include new scrips in their periodic review of the scrips that comprise the underlying index. In such an event, the Fund will try to reallocate its portfolio but the available investment/reinvestment opportunity may not permit absolute mirroring immediately.

It will be the endeavor of the fund manager to keep the tracking error as low as possible. Under normal circumstances, such tracking error is not expected to exceed 2% per annum. However, in case of events like, dividend received from underlying securities, rights issue from underlying securities and market volatility during rebalancing of the portfolio following the rebalancing of the underlying index, etc. or in abnormal market circumstances and force majeure which are beyond the control of the AMC, the tracking error may exceed the above limits and the same shall be brought to the notice of the Board of Trustees with the corrective actions taken by the AMC, if any. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Index.

Tracking Error of the Index Schemes based on past one year rolling data, shall be disclosed on a daily basis, on the website of AMC i.e. www.dspim.com and AMFI.

Tracking Difference:

Tracking Difference is defined as the annualized difference of daily returns between the index and the NAV of the ETF Schemes.

Tracking difference of the Scheme shall be disclosed on the website of the AMC i.e. www.dspim.com and AMFI, on a monthly basis, for tenures 1 year, 3 year, 5 year, 10 year and since the date of allotment of units.

Debt Index Replication Factor:

Debt Index Replication Factor (DIRF) indicates how closely the Scheme tracks the underlying benchmark index.

For this purpose, the Scheme shall be considered to completely replicate an individual issuer if the Scheme portfolio has the same issuer in the exact same percentage akin to the Index. DIRF for the Scheme shall be disclosed on the AMC’s website on monthly basis.

29Section II I. Introduction A. Definitions/interpretation

Definitions:

Business / Working Day A day other than (i) Saturday and Sunday, (ii) a day on which the Reserve Bank of India or banks in Mumbai remains closed, (iii) a day on which there is no Reserve Bank of India clearing/settlement of securities, (iv) a day on which money markets are closed /not accessible and (v) a day on which the Sale and Redemption of Units are suspended.

Custodian The Hongkong and Shanghai Banking Corporation Limited., acting as a custodian to the Scheme, or any other Custodian who is approved by the Trustee.

Scheme/Fund DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund Scheme Information This document issued by DSP Mutual Fund, offering Units of DSP CRISIL-IBX Document Financial Services 9 to 12 Months Debt Index Fund.

For common definitions, please refer website Link-_https://www.dspim.com/mandatory- disclosures/disclosures-under-offer-documents/definitions-interpretation Abbreviations & Interpretations

In this SID the following abbreviations have been used:

AMC: Asset Management Company MBS: Mortgaged Backed Securities

AMFI : Association of Mutual Funds in India MFSS: Mutual Fund Service System

AML: Anti-Money Laundering MFU: MF Utilities India Private Limited

ABS: Asset Backed Securities NAV: Net Asset Value

ASBA: Application Supported by Blocked NEFT: National Electronic Funds Amount Transfer

AOP: Association of Person NFO: New Fund Offer

BSE: BSE Ltd. NRI: Non-Resident Indian

BSE StAR BSE Stock Exchange Platform for NRE: Non Resident External MF: Allotment and Repurchase of Mutual Funds

CAS: Consolidated Account Statement NRO: Non Resident Ordinary

CAMS: Computer Age Management Services NSE / National National Stock Exchange of India Limited Stock Ltd.

Exchange:

CDSL: Central Depository Services (India) NSDL: National Securities Depository Limited Limited

DFI: Development Financial Institutions OTC: Over the Counter DP: Depository Participant OTM: One Time Mandate

POA: Power of Attorney

ECS: Electronic Clearing System PIO: Person of Indian Origin

EFT: Electronic Funds Transfer PMLA: Prevention of Money Laundering Act, 2002

FPI: Foreign Portfolio Investor POS: Points of Service

FRA: Forward Rate Agreement PSU: Public Sector Undertaking

FIRC: Foreign Inward Remittance RBI: Reserve Bank of India Certificate

FOF: Fund of Funds RTGS: Real Time Gross Settlement

FPI: Foreign Portfolio Investor SEBI: Securities and Exchange Board of India 30FATCA: Foreign Account Tax Compliance Act SI: Standing Instructions

Flex STP: Flex Systematic Transfer Plan SIP: Systematic Investment Plan

HUF: Hindu Undivided Family SWP: Systematic Withdrawal Plan

IMA: Investment Management Agreement STP: Systematic Transfer Plan

STT: Securities Transaction Tax

ISC: Investor Service Centre SCSB: Self-Certified Syndicate Bank

KYC: Know Your Customer SLR: Statutory Liquidity Ratio

LTV: Loan to Value Ratio TREPs: Tri-Party REPOs

UBO: Ultimate Beneficial Ownership

Value STP : Value Systematic Transfer Plan Interpretation For all purposes of this SID, except as otherwise expressly provided or unless the context otherwise

requires: • The Terms defined in this SID include the plural as well as the singular. • Pronouns having a masculine or feminine gender shall be deemed to include the other. • All references to “US$” refer to United States Dollars and “Rs. INR” refer to Indian Rupees. A “Crore” means “ten million” and a “Lakh” means a “hundred thousand”.

• References to times of day (i.e. a.m. or p.m.) are to Indian Standard Time (IST) and references to a day are to a calendar day including non-Business Day.

B. Risk factors

Scheme Specific Risk Factors:

Risk Factors associated with investments in passive schemes:

As the scheme proposes to invest not less than 95% of the net assets in the securities of the benchmark Index, the Scheme will not be actively managed. The Scheme may be affected by a general decline in the Indian markets relating to its Underlying Index. The Scheme invests in the securities included in its underlying index regardless of their investment merit.. The value of the Scheme’s investments, may be affected generally by factors affecting, such as interest rates, currency exchange rates, changes in policies of the Government, taxation laws or any other appropriate authority policies and other political and economic developments which may have an adverse bearing on individual securities, a specific sector or all sectors. Consequently, the NAV of the Units of the Scheme may fluctuate and can go up or down.

The scheme will be investing only in the securities included in the underlying index and will be exposed to additional concentration risk in cases where the underlying index has concentration towards any specific sector. The AMC will not have any option to reduce the concentration risk by diversifying the investments.

Portfolio Concentration Risk To the extent that the Scheme may concentrate its investments in the securities of certain issuers sectors, the Scheme will therefore be subject to the risks associated with such concentration. In addition, the Scheme may be exposed to higher levels of volatility and risk than would generally be the case in a more diverse fund portfolio of debt securities. Such risks may impact the Scheme to the extent that it invests in particular issuers sectors even in cases where the investment objective is more generic.

Tracking Error and Tracking Difference Risk:

The Fund Manager would not be able to invest the entire corpus exactly in the same proportion as in the underlying index due to certain factors such as the fees and expenses of the respective scheme, corporate actions, cash balance, changes to the underlying index and regulatory policies which may affect AMC’s ability to achieve close correlation with the underlying index of the scheme. The scheme’s returns may therefore deviate from those of its underlying index. “Tracking Error” is defined as the standard deviation of the difference between daily returns of the underlying index and the NAV of the respective scheme. “Tracking Difference” is the annualized difference of daily returns between the Index and the NAV of the scheme 31(difference between fund return and the index return). Tracking Error and Tracking difference may arise

including but not limited to the following reasons: i. Expenditure incurred by the fund. ii. The holding of a cash position and accrued income prior to distribution of income and payment of accrued expenses. The fund may not be invested at all time as it may keep a portion of the funds in cash to meet redemptions or for corporate actions.

iii. Securities trading may halt temporarily due to circuit filters. iv. Corporate actions such as debenture or warrant conversion, rights, merger, change in constituents etc. v. Rounding off of quantity of shares in underlying index.

vi. Dividend payout. vii. Disinvestments to meet redemptions, recurring expenses, IDCW payouts etc. viii. Execution of large buys / sell orders ix. Transaction cost (including taxes and insurance premium) and recurring expenses x. Realization of Unit holders funds xi. Index providers may either exclude or include new scrips in their periodic review of the scrips that comprise the underlying index. In such an event, the Fund will try to reallocate its portfolio but the available investment/reinvestment opportunity may not permit absolute mirroring immediately SEBI Regulations (if any) may impose restrictions on the investment and/or divestment activities of the Scheme. Such restrictions are typically outside the control of the AMC and may cause or exacerbate the Tracking Error.

It will be the endeavor of the fund manager to keep the tracking error as low as possible. However, in case of rebalancing of the portfolio following the rebalancing of the underlying index, etc. or in abnormal market circumstances may result in tracking error. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Index.

Risk Factors associated with investments in Debt Securities and Money Market Securities: i. Price-Risk or Interest-Rate Risk: Fixed income securities such as bonds, debentures and money market instruments run price-risk or interest-rate risk. Generally, when interest rates rise, prices of existing fixed income securities fall and when interest rates drop, such prices increase. The extent of fall or rise in the prices is a function of the existing coupon, days to maturity and the increase or decrease in the level of interest rates. However, certain debt securities may be intended to be held till maturity.

For such securities held till maturity, there will not be any interest rate risk at the end of the tenure.

Duration risk refers to the movement in price of the invested debt instruments due to change in interest rates over different durations of maturity of instruments. Duration of portfolio is expressed in years and should be used as a measure of the sensitivity of the fixed income instrument to a change in interest rates. A longer portfolio duration is associated with greater price fluctuations. A rise in interest rates could normally lead to decrease in prices and generally negatively affects portfolios having longer duration vis-a-vis portfolios having shorter duration. A fall in interest rate generally benefits portfolio having longer duration. A longer duration portfolio is also generally associated with greater volatility vis-a-vis a shorter duration portfolio.

ii. Term Structure of Interest Rates (TSIR) Risk: The Net Asset Value (NAV) of the Scheme(s), to the extent invested in Debt and Money Market securities, will be affected by changes in the general level of interest rates. The NAV of the Scheme(s) is expected to increase from a fall in interest rates while it would be adversely affected by an increase in the level of interest rates.

iii. Credit Risk: Investments in Debt Securities are subject to the risk of an issuer's inability to meet interest and principal payments on its obligations and market perception of the creditworthiness of the issuer.

Different types of securities in which the Scheme would invest as given in the SID carry different levels of credit risk. Accordingly, the Scheme’ risk may increase or decrease depending upon their investment patterns. E.g., corporate bonds carry a higher amount of risk than Government securities. Further, 32even among corporate bonds, bonds which are rated AAA are comparatively less risky than bonds which are AA rated. Investments in money market instruments involve credit risk commensurate with short term rating of the issuers.

iv. Rating Migration Risk: Fixed income securities are exposed to rating migration risk, which could impact the price on account of change in the credit rating. For example: One notch downgrade of a AAA rated issuer to AA+ will have an adverse impact on the price of the security and vice-versa for an upgrade of a AA+ issuer.

v. Liquidity or Marketability Risk: This refers to the ease with which a security can be sold at or near to its valuation yield-to-maturity (YTM). The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer. Liquidity risk is today’s characteristic of the Indian fixed income market. Compared to a similar actively traded product, liquidity can be a constraint, as the Liquidity Risk Management requirement to maintain minimum liquid assets does not apply to this category.

vi. Reinvestment Risk: This risk refers to the interest rate levels at which cash flows received from the securities in the Scheme are reinvested. Investments in fixed income securities may carry reinvestment risk as the cash flows received may get invested at a lower rate of interest prevailing on the date of investment of cash flows viz. interest or redemptions received during the tenure of the scheme.

vii. Pre-payment Risk: Certain fixed income securities give an issuer the right to call back its securities before their maturity date, in periods of declining interest rates. The possibility of such prepayment may force the fund to reinvest the proceeds of such investments in securities offering lower yields, resulting in lower interest income for the fund.

viii. Risk from zero coupon securities: As zero coupon securities do not provide periodic interest payments to the holder of the security, these securities are more sensitive to changes in interest rates. Therefore, the interest rate risk of zero coupon securities is higher. The AMC may choose to invest in zero coupon securities that offer attractive yields. This may increase the risk of the portfolio.

Risk Factors associated with investments in Cash and Cash Equivalents: - Price-Risk or Interest-Rate Risk: Cash and cash equivalents run price-risk or interest-rate risk.

Generally, when interest rates rise, prices of existing securities fall and when interest rates drop, such prices increase. The extent of fall or rise in the prices is a function of the existing coupon, days to maturity and the increase or decrease in the level of interest rates. However, Cash and cash equivalents in this scheme are intended to be held till maturity. For such securities held till maturity, there will not be any interest rate risk at the end of the tenure.

- Liquidity or Marketability Risk: This refers to the ease with which a security can be sold at or near to its valuation Yield-to-Maturity (YTM). The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer.

- Reinvestment Risk: Investments in cash and cash equivalents may carry reinvestment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the bond.

Consequently, the proceeds may get invested at a lower rate. - Pre-payment Risk: Certain cash and cash equivalents give an issuer the right to call back its securities before their maturity date, in periods of declining interest rates. The possibility of such prepayment may force the fund to reinvest the proceeds of such investments in securities offering lower yields, resulting in lower interest income for the fund.

Risk factors associated with investment in Tri-Party Repo:

The mutual fund is a member of securities segment and Triparty Repo trade settlement of the Clearing Corporation of India (CCIL). All transactions of the mutual fund in government securities and in Tri-party Repo trades are settled centrally through the infrastructure and settlement systems provided by CCIL; thus reducing 33the settlement and counterparty risks considerably for transactions in the said segments. The members are required to contribute an amount as communicated by CCIL from time to time to the default fund maintained by CCIL as a part of the default waterfall (a loss mitigating measure of CCIL in case of default by any member in settling transactions routed through CCIL). As per the waterfall mechanism, after the defaulter’s margins and the defaulter’s contribution to the default fund have been appropriated, CCIL’s contribution is used to meet the losses. Post utilization of CCIL’s contribution if there is a residual loss, it is appropriated from the default fund contributions of the non-defaulting members. Thus the scheme is subject to risk of the initial margin and default fund contribution being invoked in the event of failure of any settlement obligations. In addition, the fund contribution is allowed to be used to meet the residual loss in case of default by the other clearing member (the defaulting member). CCIL shall maintain two separate Default Funds in respect of its Securities Segment, one with a view to meet losses arising out of any default by its members from outright and repo trades and the other for meeting losses arising out of any default by its members from Triparty Repo trades. The mutual fund is exposed to the extent of its contribution to the default fund of CCIL, in the event that the contribution of the mutual fund is called upon to absorb settlement/ default losses of another member by CCIL, as a result the scheme may lose an amount equivalent to its contribution to the default fund.

Risk associated with favorable taxation of certain scheme in India:

In any event beyond the control of AMC if the scheme is not able to invest the minimum % of the threshold that it is required to invest in eligible asset classes as per the domestic income tax regulation and rule, the benefit of lower tax, if any, on income distribution or capital gains may not be available to the Unit Holders.

The summary of tax implications given in the taxation section (Units and Offer Section) is based on the existing provisions of the tax laws. The current taxation laws may change due to change in the domestic Tax Act or any subsequent changes / amendments in Finance Act / Rules / Regulations. Such change may entail a higher tax to the scheme or to the investors by way of any tax as made applicable thus adversely impacting the scheme. The investor is requested to consult their tax counsel for detail understanding of the tax laws and the risk factor associated with such tax laws.

Risks associated with creation of segregated portfolio: a. Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer. b. Security comprises of segregated portfolio may not realise any value.

c. Listing of units of segregated portfolio in recognised stock exchange does not necessarily guarantee their liquidity. There may not be active trading of units in the stock market. Further trading price of units on the stock market may be significantly lower than the prevailing NAV.

C. RISK MITIGATION STRATEGIES

Risks associated with Debt Securities and Money Market Securities: • Market/Volatility Risk: The Scheme, being an open ended constant maturity index fund tracking CRISIL- IBX Target Maturity Debt index in a passive manner. The index has little duration risk at the time of maturity. Based on that, we expect to mitigate intermittent price volatility in the underlying assets.

Investors who remain invested until the maturity of the Scheme are expected to mitigate market / volatility risk to large extent. • Credit risk: The Scheme will invest in securities as permitted under the Asset Allocation Pattern. These instruments bear low credit risk. Thus, this risk is mitigated to some extent.

• Liquidity risk: The index is designed to include securities that are liquid in the secondary market, helping to mitigate liquidity risk. However, this risk is not entirely eliminated through index design alone.

• Performance risk: The Scheme will be passively managed and in accordance with the norms stipulated in SEBI Master Circular on Mutual Funds dated March 20, 2026, in case of unavailability of issuances 34forming part of the index.

• segregated portfolio: The Scheme may create a segregated portfolio only in accordance with the applicable SEBI framework and after required approvals/disclosures. Such segregation helps ring-fence the impact of a credit event, ensures fair treatment of existing investors, and enables separate valuation, disclosure and recovery distribution for the affected security While these measures are expected to mitigate the above risks to a large extent, there can be no assurance that these risks would be completely eliminated.

Risk Management tools:

DSP Mutual Fund schemes as mandated wide various SEBI & AMFI circulars, have adopted the following for risk management & liquidity management

1. Potential Risk Matrix (PRC) & Risk-o-meter: Investors are requested to review this scheme’s Potential Risk Matrix (PRC) to understand the maximum risk that this scheme will run as per design and & Risk-o-meter to understand periodical measurement of that risk on a regular basis. Investor are suggested to read about various disclosures under the section “Periodic Disclosures” pertaining to “Compliance with Potential Risk Class Matrix norms” & “Risk-o-meter” to understand in detail the disclosure frequency and remedial measures in case of breaches in the boundaries.

2. Swing Pricing: The Investment Manager has a Swing Pricing framework in place for open ended debt schemes to address situations of severe liquidity stress at an AMC level, reversal of scheme wind up decision in future post announcement, or a severe dysfunction at market level. The Swing Pricing offers the contingency plan in case of extreme exigencies. Investors are suggested to read the detailed disclosure pertaining to this policy in “Swing Pricing Framework” of Statement of Additional Information (SAI).

It is to be noted that in case of applicability of the swing pricing the realization of the redemption proceeds would be subject to swing factor applicable for the investor’s transaction.

35II. Information about the Scheme:

A. Where will the scheme invest The corpus of the Scheme will invest in Securities which are constituents of DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index and in Cash and Cash Equivalent Instruments. Subject to the Regulations, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities:

1. The Scheme would invest in instruments comprising of CRISIL-IBX Financial Services 9 to 12 Months Debt Index and will track the benchmark index. The index will invest in Commercial Papers (CPs), Certificates of Deposit (CDs) and Corporate Bond Securities, maturing in 9 to 12 months Commercial Papers (CPs) are short-term, unsecured debt instruments issued by corporations, financial institutions, and other large entities to meet their immediate funding needs, such as working capital requirements. Typically issued at a discount to face value and with maturities ranging from a few days to one year, CPs offer investors a relatively safe, liquid investment option with competitive returns compared to other short-term instruments. Due to their short maturity periods, CPs are often used by companies as a cost- effective alternative to bank loans for short-term financing needs.

A Certificate of Deposit (CD) is a short- to medium-term, interest-bearing deposit instrument issued by banks and financial institutions to individuals or corporations. CDs have a fixed maturity date, typically ranging from a few months to several years, and offer a fixed interest rate higher than regular savings accounts. They are negotiable and can be traded in the secondary market before maturity. CDs provide a low-risk investment option for investors seeking predictable returns, as they are generally insured and backed by the issuing institution's creditworthiness.

Corporate Bond Securities are medium- to long-term debt instruments issued by companies to raise funds for business operations, expansion, capital expenditure, or refinancing existing obligations. Investors who purchase corporate bonds receive periodic interest payments and the principal amount upon maturity.

Corporate bonds generally offer higher yields than government securities, reflecting the credit risk of the issuer, and are widely used by investors seeking stable income and diversification within fixed-income portfolios.

2. Cash and Cash Equivalents.

Cash and Cash Equivalents will include following securities having residual maturity of less than 91 Days: • TREPS, • Treasury Bills, • Government securities, and • Repo on Government Securities and any other securities as may be allowed under the regulations prevailing from time to time subject to the regulatory approval, if any.

Treasury bills (T-bills) are short-term government securities issued at a discount to their face value and mature within one year. They do not pay periodic interest but provide returns by maturing at their full face value, with the difference between the purchase price and the maturity value representing the investor's earnings. T-bills are considered low-risk investments due to government backing.

Triparty REPO- TREPs is a money market instrument that enables entities to borrow and lend against sovereign collateral security. The maturity ranges from 1 day to 90 days and can also be made available upto 1 year.

Central Government securities including T-bills are eligible securities that can be used as collateral for borrowing through TREPs.

Repo (Repurchase Agreement) or Reverse Repo is a transaction in which two parties agree to sell and purchase the same security with an agreement to purchase or sell the same security at a mutually decided future date and price. The transaction results in collateralized borrowing or lending of funds.

Government securities are the securities created and issued by the Central Government and/or a State Government (including Treasury Bills) or Government Securities as defined in the Government Securities Act, 2006, as amended or re-enacted from time to time.

363. Investment in Short Term Deposits.

Pending deployment of funds as per the investment objective of the Scheme, the Funds may be parked in short term deposits of the Scheduled Commercial Banks, subject to guidelines and limits specified by SEBI.

Applicable guidelines for the instruments in which scheme will invest- Inter scheme asset transfer Transfer of investments from one Scheme to another Scheme in the Mutual Fund shall be allowed as per guidelines prescribed under clause 13.19 of the SEBI Master Circular and amendments made from time to time. Further, clause 10.13 of the SEBI Master Circular, has prescribed the methodology for determination of price to be considered for inter-scheme transfers.

Investment in Short-Term Deposits Pending deployment of funds of the Scheme shall be in terms of clause 13.7 of SEBI Master Circular. The AMC may invest funds of the Scheme in short-term deposits of scheduled commercial banks, subject to the

following conditions: i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits.

iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. v. The Trustee/AMC shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme.

vi. The Trustee/AMC shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks.

The above provisions do not apply to term deposits placed as margins for trading in cash and derivative market.

Overview of Debt Market in India The Indian bond market comprises mainly of Government securities; State Development Loans (SDL), bonds issued by Public Sector Undertakings (PSU), Development Financial Institutions (DFI) and Infrastructure– related agencies; debentures and money market instruments issued by corporate sectors and banks. The Government of India routinely issues Government securities and Treasury bills for liquidity and fiscal management. While the Government issues Treasury bills for 91 days, 182 days and 364 days in a discounted form, coupon-bearing Government securities are issued for maturity ranging from 1 year to as high as 50 years. Both Treasury bills and coupon-bearing securities are auctioned by the RBI on behalf of the Government of India. The Indian bond market has also witnessed issuance of bonds from Government-sponsored institutions, DFIs, and infrastructure-related agencies. These bonds are rated by credit rating agencies like CRISIL, ICRA, CARE and India Ratings. They are widely held by market participants because of their liquidity and reduced risk perception due to the government stake in some of them.

The Indian corporate sector has also been frequently raising capital through issuance of non-convertible debentures and commercial papers. These debentures/commercial Papers are mostly rated by rating agencies like CRISIL, ICRA, CARE and India Ratings. There is an active and vibrant secondary market for these debentures/commercial Papers. These normally trade at a marginally higher yield than bonds issued by PSU and other government-sponsored agencies.

Overview of Money Market in India Money market instruments includes commercial papers, commercial bills, treasury bills, Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance 37bills, and any other like instruments as specified by the Reserve Bank of India from time to time. Money market assets are liquid and actively traded segment of fixed income markets.

Treasury bills are issued by the Government of India through regular weekly auctions, while Cash Management Bills are issued on an ad-hoc basis. They are mostly subscribed by banks, state governments, mutual funds and other entities. They are normally available for up to 365 days tenor. Certificate of deposits issued by public sector banks are normally rated A1+ (highest short-term rating) by various rating agencies.

Commercial Papers are issued by corporate entities for their short-term cash requirements. Commercial Papers are normally rated A1+ (highest short-term rating).

Call Money, TREPS and CROMS are mainly used by the borrowers to borrow a large sum of money on an over- night basis. While Call Money is an unsecured mode of borrowing, TREPS and CROMS are secured borrowing backed by collaterals approved by the Clearing Corporation of India.

B. What are the investment restrictions? As per the Trust Deed read with the SEBI (MF) Regulations, the following investment restrictions apply in respect of the Scheme at the time of making investments. However, all investments by the Scheme will be made in accordance with the investment objective, asset allocation and where will the Scheme invest, described earlier, as well as the SEBI (MF) Regulations, including Schedule VII thereof, as amended from time to time.

1. Transfer of investments from one Scheme to another Scheme in the Mutual Fund shall be allowed as per guidelines prescribed under clause 13.19 of the SEBI Master Circular and amendments made from time to time. Further, clause 10.13 of the SEBI Master Circular, has prescribed the methodology for determination of price to be considered for inter-scheme transfers

2. The Mutual Fund shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relevant securities and in all cases of sale, deliver the securities:

Provided further that sale of government security already contracted for purchase shall be permitted in accordance with the guidelines issued by the RBI in this regard.

3. The Mutual Fund shall get the securities purchased or transferred in the name of the mutual fund on account of the concerned scheme except in respect of such securities as may be specified by the board from time to time.

4. No Scheme shall make any investment in:

(a) any unlisted security of any associate or group company of the Sponsors; or

(b) any security issued by way of private placement by an associate or group company of the Sponsors; or

(c) the listed securities of group companies of the Sponsors, which is in excess of 25% of the net assets.

5. The Scheme shall not invest in unlisted debt instruments including commercial papers (CPs), other than

(a) government securities, (b) other money market instruments.

6. All fresh investments by mutual fund schemes in CPs would be made only in CPs which are listed or to be listed.

7. No term loans for any purpose may be advanced by the Mutual Fund and the Mutual Fund shall not borrow except to meet temporary liquidity needs of the Scheme for the purpose of repurchase, redemption of Units or payment of interest or IDCWs to Unit Holders, provided that the Mutual Fund shall not borrow more than 20% of the net assets of each of the Scheme and the duration of such borrowing shall not exceed a period of six months.

8. If any company invests more than 5 percent of the NAV of any of the Scheme, investment made by that or any other Scheme of the Mutual Fund in that company or its subsidiaries will be disclosed in accordance with the SEBI (MF) Regulations.

389. The scheme will not lend and borrow securities.

10. As per clause 13.18 of the SEBI Master Circular, the cumulative gross exposure through instruments forming part of the Index, debt, other permitted securities/assets and such other securities/assets as may be permitted by the Board from time to time should not exceed 100% of the net assets of the scheme. Cash and cash equivalents as per SEBI letter no. SEBI/HO/ IMD-II/DOF3/ OW/P/ 2021/ 31487 / 1 dated November 03, 2021 which includes T-bills, Government Securities, Repo on Government Securities and any other securities as may be allowed under the regulations prevailing from time to time subject to the regulatory approval, if any, having residual maturity of less than 91 Days, shall not be considered for the purpose of calculating gross exposure limit.

11. As per clause 4.4.5 of SEBI Master Circular, the Scheme shall be replicating the underlying debt index

provided: a. Investment in securities of issuers accounting for at least 60% of weight in the index, represents at least 80% of net asset value (NAV) of the Fund. b. At no point of time the securities of issuers not forming part of the index exceed 20% of NAV of the Fund.

c. At least 8 issuers from the underlying index form part of the portfolio of the Fund d. Exposure of ETF/ Index Fund to single issuer- iv. AAA rated securities- 15% weight in the portfolio v. AA rated securities- 12.5% weight in the portfolio vi. A and below rated- 10% weight in the portfolio e. Total exposure of the Fund in a particular group (excluding investments in securities issued by PSUs, PFIs and PSBs) shall not exceed 25% of NAV of the scheme.

f. The Macaulay duration of the portfolio of the Scheme replicates the duration of the underlying index within a maximum permissible deviation of +/-10%. g. The rating wise weightage of debt securities in the portfolio of the Fund replicates the underlying index. However, greater allocation of up to 10% of the portfolio may be made to higher rated debt securities.

12. Pending deployment of funds of the Scheme shall be in terms of clause 13.7 of SEBI Master Circular. The AMC may invest funds of the Scheme in short-term deposits of scheduled commercial banks, subject to

the following conditions: i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits.

iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. v. The Trustee/AMC shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme.

vi. The Trustee/AMC shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks.

13. The Scheme shall not make any investment in any fund of funds Scheme.

14. The norms as prescribed for the Underlying index pursuant to clause 4.4.2. of SEBI Master Circular as

follows:. a. Constituents of the index shall be aggregated at issuer level for the purpose of determining investment limits for single issuer, group, sector, etc. b. Constituents of the index shall have a defined credit rating and defined maturity and the same shall be specified in the index methodology.

c. Rating quality of the constituents of the index shall be of investment grade and above.

39d. Constituents (other than the portion comprising of G-secs and/or SDLs) shall have adequate liquidity and diversification at issuer level. e. Constituents of the index shall be periodically reviewed (at least on half-yearly basis).

f. Index Funds shall replicate the underlying debt index. The portfolio of Index Funds shall be considered to be replicating the index subject to meeting the requirements specified at Paragraph 4.4.5 of SEBI Master Circular.

15. Scheme will not invest in derivatives, Securitized Debt, Debt Instruments with SO / CE rating, Overseas Securities/ADR/GDR, InvITs, Debt Instruments with special features (AT1 and AT2 Bonds), Other / own mutual funds, Repo/ reverse repo transactions in corporate debt securities, Credit Default Swap transactions, Covered call option, Unrated and unlisted debt instruments, Short Selling, Bespoke or complex debt products & Debt derivatives.

16. The Scheme will comply with any other Regulations applicable to the investment of mutual funds from time to time.

These investment limitations/parameters as expressed (linked to the Net Asset/Net Asset Value/capital) shall, in the ordinary course, apply as at the date of the most recent transaction or commitment to invest, and changes do not have to be effected merely because, owing to appreciation or depreciation in value or by reason of the receipt of any rights, bonuses or benefits in the nature of capital or of any Scheme of arrangement or for amalgamation, reconstruction or exchange, or at any repayment or redemption or other reason outside the control of the Mutual Fund, any such limits would thereby be breached. If these limits are exceeded for reasons beyond its control, the AMC shall adopt as a priority objective the remedying of that situation, taking due account of the interests of the Unit Holders.

Apart from the Investment Restrictions prescribed under the SEBI (MF) Regulations, internal risk parameters for limiting exposure to a particular Scheme may be prescribed from time to time to respond to the dynamic market conditions and market opportunities.

The Trustee /AMC may alter the above stated limitations from time to time, and also to the extent the SEBI

(MF) Regulations change, so as to permit the Scheme to make their investments in the full spectrum of permitted investments in order to achieve their investment objective.

All the investment restrictions shall be applicable at the time of making investments.

C. Fundamental Attributes Following are the Fundamental Attributes of the Scheme, in terms of Clause 1.9 of SEBI Master Circular:

(i) Type of Scheme An open ended constant maturity index fund tracking CRISIL-IBX Financial Services 9 to 12 Months Debt Index. A relatively low interest rate risk and relatively low credit risk.

(ii) Investment Objective • Main Objective - Please refer “Highlights/summary of the scheme” • Investment pattern - Please refer “How will the Scheme allocate its assets?”

(iii) Terms of Issue ▪ Liquidity provisions such as listing, repurchase, redemption. Please refer, “Highlights/summary of the scheme” ▪ Aggregate fees and expenses charged to the Scheme. Please refer “Annual scheme recurring expenses” ▪ Any safety net provided – Not applicable.

In accordance with Regulation 22 (9)(c) of the SEBI (MF) Regulations, 2026 and Clause 1.9.2 of SEBI Master

Circular, for Mutual Funds the Trustees shall ensure that no change in the fundamental attributes of the Scheme(s) and the Plan(s) / Option(s) thereunder or the trust or fee and expenses payable or any other change which would modify the Scheme(s) and the Plan(s) / Option(s) thereunder and affect the interests

of Unitholders is carried out unless:

40• SEBI has reviewed and provided its comments on the proposal • A written communication (including digital modes such as email/SMS etc.) about the proposed change is sent to each unitholder and details as specified by the Board are appropriately displayed on the website of the AMC; and • The Unitholders are given an option for a period of atleast 30 calendar days to exit at the prevailing Net Asset Value without any exit load.

D. Principles of incentive structure for market makers Not applicable E. Floors and ceiling within a range of 5% of the intended allocation against each sub class of asset, as per clause 14.5 of SEBI master circular Not applicable F. Other Scheme Specific Disclosures

Listing and transfer of units Listing of units:

The Scheme is open ended and the Units are not proposed to be listed on any stock exchange. However, the Mutual Fund may, at its sole discretion, list the Units on one or more Stock Exchanges at a later date, and thereupon the Mutual Fund will make suitable public announcement to that effect.

The Mutual Fund will offer and redeem the Units on a continuous basis during the Continuous Offer Period.

The Unit holders are given an option to hold the Units by way of an Account Statement (physical form) or in Dematerialized (demat form).

Transfer of Units in demat mode:

Units held in Demat form are transferable (subject to lock-in period, if any and subject to lien, if any marked on the units) in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, as may be amended from time to time.

Transfer can be made only in favor of transferees who are capable of holding Units and having a Demat Account. The delivery instructions for transfer of Units will have to be lodged with the unit holder’s Depository Participant (‘DP’) in requisite form as may be required from time to time and transfer will be effected in accordance with such rules / regulations as may be in force governing transfer of securities in dematerialized mode. Further, for the procedure of release of lien, the unit holder shall contact their respective DP.

However, if a person becomes a holder of the Units consequent to operation of law or upon enforcement of a pledge, the Mutual Fund will, subject to production of satisfactory evidence, effect the transfer, if the transferee is otherwise eligible to hold the Units.

Similarly, in cases of transfers taking place consequent to death, insolvency etc., the transferee’s name will be recorded by the Mutual Fund subject to production of satisfactory evidence.

41Transfer of units held in Non-Demat [Statement of Account (‘SOA’)]

mode:

As per the AMFI Best Practices Guidelines Circular No.116 /2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines

Circular No. 119/2025-26 dated May 08, 2025 and such other circulars/ guidelines issued thereunder from time to time, on ‘Standard Process for Transfer of Units held in Non-Demat (SoA) mode’, units held by individual unitholders in Non-Demat (‘SoA’) mode can be transferred only in following cases-

1. Surviving joint unitholder, who wants to add new joint holder(s) in the folio upon demise of one or more joint unitholder(s).

2. A nominee of a deceased unitholder, who wants to transfer the units to the legal heirs of the deceased unitholder, post the transmission of units in the name of the nominee.

3. A minor unitholder who has turned a major and has changed his/her status from minor to major, wants to add the name of the parent / guardian, sibling, spouse etc. in the folio as joint holder(s).

4. transfer to siblings. Gifting of units.

5. Transfer of units to third party.

6. addition/deletion of unit holder Partial transfer of units held in a folio shall be allowed. If the request for transfer of units is lodged on the record date, the IDCW payout/ reinvestment shall be made to the transferor.

Redemption of the transferred units shall not be allowed for 10 days from the date of transfer. This will enable the investor to revert in case the transfer is initiated fraudulently.

Mode of submitting the Transfer Request Non-Demat (SOA) mode The facility for transfer of units held in SoA mode shall be available only through online mode via the transaction portals of the RTAs and the MF Central, i.e., the transfer of units held in SoA mode shall not be allowed through physical/ paper-based mode or via the stock exchange platforms, MFU, channel partners and EOPs etc.

For details on pre-requisites, payment of stamp duty on transfer of units, please refer SAI.

Dematerialization of units The Unit holders would have an option to hold the Units in demat form or account statement (non-demat) form. Units held in Demat Form are freely transferable. The Applicant intending to hold Units in demat form will be required to have a Demat account with a Depository Participant (DP) of the NSDL/ CDSL and will be required to mention in the application form DP's Name, DP ID No. and Beneficiary Account No. with the DP at the time of purchasing Units.

For further details, please refer SAI.

Minimum Target amount The Mutual Fund seeks to collect a minimum subscription amount of (This is the minimum amount Rs. 10 crore in the Scheme during the NFO period. In the event this required to operate the scheme amount is not raised during the NFO period, the amount collected and if this is not collected under the Scheme will be refunded to the applicants as mentioned during the NFO period, then all in the section, ‘Refund’.

the investors would be refunded the amount invested without any return.) 42Maximum Amount to be There is no maximum subscription amount for the Scheme to be raised (if any) raised and therefore, subject to the applications being in accordance with the terms of this offer, full allotment will be made to the applicants. Any application for subscription of units may be rejected if found incomplete or due to unavailability of underlying securities, etc.

Dividend Policy ( IDCW ) (i) Growth Option Under this option, the Mutual Fund will not declare any IDCW. The income earned by the Scheme will remain invested in the Scheme concerned and will be reflected in the NAV. This Option is suitable for investors who are not looking for current income, but who have invested only with the intention of capital appreciation.

(ii) Income Distribution cum Capital Withdrawal option (IDCW) The above option is suited for investors seeking income through IDCW declared by the Scheme. Only Unit Holders opting for such option will receive IDCW. Under this option, the Scheme envisage declaring IDCW comprising substantially of net income and realized gains.

The option stated in point (ii) above, in turn offer two sub- options i.e. “Payout of IDCW” or “Reinvestment of IDCW” • Payout of IDCW As per the SEBI (MF) Regulations, the Mutual Fund shall dispatch to the Unit Holders, IDCW warrants within 7 Working days of the record date of IDCW. IDCW will be payable to those Unit Holders whose names appear in the Register of Unit Holders on the date (Record Date). IDCW will be paid by cheque, net of taxes as may be applicable. Unit Holders will also have the option of direct payment of IDCW to the bank account. The cheques will be drawn in the name of the sole/first holder and will be posted to the registered address of the sole/first holder as indicated in the original application form entirely at the risk of the unitholders. To safeguard the interest of Unit Holders from loss or theft of IDCW cheques, investors should provide the name of their bank, branch and account number in the application form. IDCW cheques will be sent to the Unit Holder after incorporating such information.

If the IDCW amount payable (net of tax deducted at source, wherever applicable) under the IDCW Payout sub-option of the Scheme is for an amount equal to or less than (i) Rs. 100/- in the then such IDCW will compulsorily and automatically reinvested in the Scheme/Plan by issuing additional Units of the Scheme under Regular Plan/ Direct Plan at the Applicable NAV on the next Business day after the Record Date. There shall be no load on IDCW so reinvested.

• Reinvestment of IDCW Under this sub-option, IDCW will be reinvested by way of additional Units of the Scheme instead of being paid out. Such reinvestment will be at the applicable NAV on the next Business Day after the Record Date. There shall however, be no entry load/exit load, if any, on the IDCW so re- invested. The IDCW so reinvested shall be constructive payment of IDCW to the Unit Holders and constructive receipt of the same amount from each Unit Holder, for reinvestment in Units.

43Effect of IDCW: The NAV of the Unit Holders in IDCW Option will stand reduced by the amount of IDCW declared.

On declaration of IDCW, the NAV of the IDCW option will further stand reduced by the applicable statutory levy/surcharge/cess/any other levy payable by the scheme in respect of separate category of investors if any. Notwithstanding varying rates of statutory levies, the ex- IDCW NAV will remain the same for all categories of investors in a particular option, though the amount of IDCW received by Unit Holders may vary depending on the category of each Unit Holder.

For details on taxation of IDCW please refer the SAI.

Notes:

The Trustee may decide to declare distributions under the IDCW Option of the Scheme subject to availability of distributable surplus.

There is no assurance or guarantee to the Unit Holders as to the rate of IDCW will be regularly paid, though it is the intention of the Scheme to make IDCW distribution under the respective plan/options of the Scheme.

For IDCW Options having a defined frequency, the Trustee at its sole discretion may also declare interim distributions between two successive record dates. The declaration/actual payment of IDCW and the frequency thereof will depend on the availability of distributable surplus computed in accordance with SEBI (MF) Regulations. The decision of the Trustee in this regard shall be final.

An investor on record of the CAMS / Statement of Beneficiary Owners maintained by the Depositories for the purpose of IDCW distribution is an investor who is a Unit Holder/ Beneficial Owners as on the Record Date. In order to be a Unit Holder, an investor has to be allocated Units representing receipt of clear funds by the Scheme.

IDCW, if declared, will be paid (subject to deduction of tax at source, if any) to those Unit holders whose names appear in the Register of Unit holders on the record date. In case of units held in dematerialized mode, the Depositories (NSDL/CDSL) will provide the list of eligible demat account holders and the number of units held by them in electronic form on the Record date to the Registrars and Transfer Agent of the Mutual Fund.

On payment of IDCW, the NAV will stand reduced by the amount of IDCW and statutory levy (if applicable) paid. The Trustee/AMC reserves the right to change the record date from time to time.

IDCW Distribution Procedure In accordance with clause 12.5.1 of SEBI Master Circular, the

procedure for IDCW Distribution would be as under: a. Quantum of IDCW and the record date will be fixed by the Trustee. IDCW so decided shall be paid, subject to availability of distributable surplus. Further, with respect to declaration of IDCW upto monthly frequency, the trustees can delegate to the officials of AMC to declare and fix the record date as well as decide the quantum of IDCW subject to the conditions as laid under clause 12.5.2(b) of Master Circular.

b. Within one calendar day of decision by the Trustee, the AMC shall issue notice to the public communicating the decision about the IDCW including the record date, in at least one english 44newspaper or in a newspaper published in the language of the region where the Head Office of the mutual fund is situated, whichever is issued earlier.

c. The Record Date will be 2 working days from the date of publication in at least one English newspaper or in a newspaper published in the language of the region where the Head Office of the mutual fund is situated, whichever is issued earlier. Record date shall be the date which will be considered for the purpose of determining the eligibility of investors whose names appear on the register of Unit holders maintained by the Mutual Fund/statement of beneficial ownership maintained by the Depositories, as applicable, for receiving IDCW.

d. The notice will, in font size 10, bold, categorically state that pursuant to payment of IDCW, the NAV of the Scheme would fall to the extent of payout and statutory levy (if applicable). e. The NAV will be adjusted to the extent of IDCW distribution and statutory levy, if any, at the close of business hours on record date.

f. Before the issue of such notice, no communication indicating the probable date of IDCW declaration in any manner whatsoever, will be issued by Mutual Fund.

Note: The requirement of giving notice shall not be applicable for IDCW Options having frequency upto one month Allotment (Detailed procedure) Allotment will be completed after due reconciliation of receipt of funds for all valid applications within 5 Business Days from the closure of the NFO period.

Allotment to NRIs/FIIs will be subject to RBI approval, if required. Subject to the SEBI (MF) Regulations, the Trustee may reject any application received in case the application is found invalid/incomplete or for any other reason in the Trustee's sole discretion. All allotments will be provisional, subject to realization of payment instrument and subject to the AMC having been reasonably satisfied about receipt of clear funds. Any redemption or switch out transaction in the interim is liable to be rejected at the sole discretion of the AMC. In case of cheque returns, the Mutual Fund will send the copy of the returned cheque and bank return memo by normal post within 15 days of the Registrar having received, at its registered office, the physical and the return memo. The Mutual Fund will not be responsible for any loss or damage to the applicant on account of any delay in informing him/her/it about the return of the cheque, where such delay is caused by the clearing mechanisms of banks and clearing houses involved in realization of cheques.

Clear funds should be available to the Fund till the date of allotment in respect of all purchase applications received during the NFO period. All cases where clear funds have not been identified or received for whatsoever reasons, including technical clearing reasons, will not be considered for allotment and the amount will be refunded to the investor in due course.

The AMC will not entertain any claims of allotment or compensation in such cases.

It is mandatory for NRIs to attach a copy of the payment cheque/FIRC/Debit Certificate to ascertain the repatriation status of the amount invested. NRI applicants should also clearly tick on account type as NRE or NRO or FCNR to determine the 45repatriation status of the investment amount. The AMC and the Registrar may ascertain the repatriation status purely based on the details provided in the application form under ‘Investment and payment details’ and will not be liable for any incorrect information provided by the applicants. Applicants will have to coordinate with their authorized dealers and banks to repatriate the investment amount as and when needed.

Allotment confirmation specifying the number of Units allotted shall be sent to the Unit holders at their registered e-mail address and/or mobile number by way of email and/or SMS within 5 Business Days from the date of receipt of transaction request.

All applications and/or refunds that are rejected for any reason whatsoever will be returned through instruments or payment channels such as RTGS, NEFT, IMPS, direct credit, etc. or any other mode allowed by Reserve Bank of India from time to time, for payments including refunds to unitholders in form of the cheque, demand draft.

Further, AMCs may also use modes of despatch such as speed post, courier etc. for payments including refunds to unitholders in addition to the registered post with acknowledgement due within 15 days to the address as mentioned by the applicant. The Mutual Fund reserves the right to recover from an investor any loss caused to the Scheme on account of dishonor of cheques issued by him/her/it for purchase of Units.

For investors who have given demat account details, the Units will be credited to the investor’s demat account after due verification and confirmation from NSDL/CDSL of the demat account details and only after the funds are credited into the Mutual Fund’s scheme(s) account to the satisfaction of the AMC.

Allotment confirmation specifying the number of Units allotted shall be sent to the Unit holders at their registered e-mail address and/or mobile number by way of email and/or SMS within 5 Business Days from the date of receipt of transaction request.

Note: Allotment of units will be done after deduction of applicable stamp duty.

Refund • If the Scheme fail to collect the minimum subscription amount of Rs. 10 Crore, the Mutual Fund shall be liable to refund the money to the applicants. • Refund of subscription money to applicants whose applications are invalid for any reason whatsoever, will commence immediately after the closure of the NFO subject to receipt of funds.

• Refunds will be completed within 5 Business Days from the closure of the New Fund Offer Period. If the Mutual Fund refunds the amount after 5 Business Days, interest as specified by SEBI (currently, 15% per annum) shall be paid by the AMC. AMC may also use instruments or payment channels such as RTGS, NEFT, IMPS, direct credit, etc. or any other mode allowed by Reserve Bank of India from time to time, for payments including refunds to unitholders in addition to the cheque, demand draft. As per the directives issued by SEBI, it is mandatory for Applicants to mention their bank account numbers in their applications for 46purchase of Units. Further, AMCs may also use modes of despatch such as speed post, courier etc. for payments including refunds to unitholders in addition to the registered post along with due acknowledgement.

Who can invest The following persons (subject to, wherever relevant, purchase of This is an indicative list and units of mutual funds, being permitted under respective investors shall consult their constitutions, and relevant statutory regulations) are eligible and

financial advisor to ascertain may apply for subscription to the Units of the Scheme: whether the scheme is a. Indian Resident Adult Individuals either singly or jointly (not suitable to their risk profile.

exceeding three) b. Minors through parent/legal guardian c. Companies, Bodies Corporate, Public Sector Undertakings, association of persons or bodies of individuals whether incorporated or not and societies registered under the Societies Registration Act, 1860 (so long as the purchase of Units is permitted under the respective constitutions) d. Religious, Charitable and Private Trusts, under the provisions of Section 350 read with Sch. XVI para 1(13) of Income Tax Act, 2025 (subject to receipt of necessary approvals as “Public Securities”, where required and conditions mentioned in their respective Trust Deeds e. Trustee of private trusts authorised to invest in mutual fund Scheme under the Trust Deed f. Partnership Firms g. Karta of Hindu Undivided Family (HUF) h. Banks (including Co-operative Banks and Regional Rural Banks) and Financial Institutions i. NRIs/Persons of Indian Origin residing abroad on full repatriation basis (subject to RBI approval, if any) or on non- repatriation basis j. Foreign Portfolio Investors (FPI) as defined in Regulation 2(1)(h) of Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014 k. Army, Air Force, Navy and other para-military funds l. Scientific and Industrial Research Organisations m. International Multilateral Agencies approved by the Government of India n. Non-Government Provident/Pension/Gratuity funds as and when permitted to invest o. Others who are permitted to invest in the Scheme as per their respective constitutions p. Mutual Funds registered under the SEBI q. The scheme of the DSP Mutual Fund, subject to the conditions and limits prescribed in SEBI (MF) Regulations and/or by the Trustee, AMC or Sponsors (The AMC shall not charge any fees on such investments).

r. The AMC (No fees shall be charged on such investments).

All category of investors (whether existing or new) as permitted above are eligible to subscribe under Direct Plan. Investments under the Direct Plan can be made through various mode offered by the Fund for investing directly in the Fund.

Applicability and provisions of Foreign Account Compliance Act

(FATCA) For further details relating to FATCA, investors are requested to refer SAI which is available on the website viz. www.dspim.com 47Who cannot invest Non-acceptance of subscriptions from U.S. Persons and Residents of Canada in the Scheme United States Person (U.S. Person), corporations and other entities organized under the applicable laws of the U.S. and Residents of Canada as defined under the applicable laws of Canada should not invest in units of any of the Schemes of the Fund and should note the

following: • No fresh purchases /additional purchases/switches in any Schemes of the Fund would be allowed. However, existing Unit Holder(s) will be allowed to redeem their units from the Schemes of the Fund. If an existing Unit Holder(s) subsequently becomes a U.S.

Person or Resident of Canada, then such Unit Holder(s) will not be able to purchase any additional Units in any of the Scheme of the Fund.

However, subscription (including systematic investments) and switch transactions requests received from U.S. persons who are Non-resident Indians (NRIs) /Persons of Indian origin (PIO) and at the time of such investment, are present in India and submit a physical transaction request along with such documents as may be prescribed by the AMC/ Trustee Company from time to time shall be accepted.

The AMC shall accept such investments subject to the applicable laws and such other terms and conditions as may be notified by the AMC/ Trustee Company. The investor shall be responsible for complying with all the applicable laws for such investments. The AMC reserves the right to reject the transaction request or redeem with applicable exit load and TDS or reverse allotted units, as the case may be, as and when identified by the AMC, which are not in compliance with the terms and conditions notified in this regard.

• For transaction from Stock Exchange platform, while transferring units from the broker account to investor account, if the investor has U.S./Canadian address then the transactions, subject to the abovementioned conditions, may be rejected.

• In case the AMC/Fund subsequently identifies that the subscription amount is received from U.S. Person(s) or Resident(s) of Canada, in that case the AMC/Fund at its discretion shall redeem all the units held by such person from the Scheme of the Fund at applicable Net Asset Value.

How to Apply and other details Application form and Key Information Memorandum may be obtained from Official Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.dspim.com.

Please refer to the SAI and Application form for further details and the instructions.

Applications can be submitted at any of the official points of acceptance of transactions, the addresses of which are given at the end of this SID and updated list is available on the website of the Fund and the registrar. Investors can log on to www.camsonline.com for details of various offices/ISCs of Registrar.

48Stock brokers registered with recognized stock exchange and empaneled with the AMC shall also be considered as ‘official point of Acceptance of Transaction’.

It is mandatory for every applicant to provide the name of the bank, branch, address, account type and account number as per requirements laid down by SEBI and any other requirements stated in the Application Form. Applications without these details will be treated as incomplete. Such incomplete applications will be rejected.

Financial transactions through email in respect of non- individual investors shall be accepted in terms of AMFI Best Practice Guidelines (BPG) no. 118/ 2024-25 dated January 31, 2025. For the terms and conditions of for availing the facility to transact through electronic mail, please refer SAI.

The policy regarding reissue of Not applicable repurchased units, including the maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same.

Restrictions, if any, on the right Subject to the approval of the Boards of the AMC and of the Trustee to freely retain or dispose of and subject also to necessary communication of the same to SEBI, units being offered.

the redemption of / switch-out of Units of Scheme(s) of the Fund, may be temporarily suspended/ restricted. In accordance with clause

5.3 of the SEBI Master Circular and subject to prevailing regulations, restriction on/suspension of redemptions / switch-out of Units of the Scheme(s) of the Fund, may be imposed when there are circumstances leading to systemic crisis or event that severely constricts market liquidity or the efficient functioning of markets

such as: a) Liquidity issues: when market at large becomes illiquid affecting almost all securities rather than any issuer specific security; b) Market failures, exchange closures: when markets are affected by unexpected events which impact the functioning of exchanges or the regular course of transactions. Such unexpected events could also be related to political, economic, military, monetary or other emergencies;

c) Operational issues: when exceptional circumstances are caused by force majeure, unpredictable operational problems and technical failures (e.g. a black out).

Restriction on / suspension of redemption of Units of the Scheme(s) may be imposed for a specified period of time not exceeding 10 working days in any 90 days period.

When restriction on / suspension of redemption of Units of the Scheme(s) is imposed, the following procedure shall be applied: i. No redemption / switch-out requests upto Rs. 2 lakhs shall be subject to such restriction.

ii. Where redemption / switch-out requests are above Rs. 2 lakhs, the AMC shall redeem the first Rs. 2 lakhs without such restriction and remaining part over and above Rs. 2 lakhs shall be subject to such restriction.

49Cut off timing for Applicable NAV is the Net Asset Value per Unit at the close of the subscriptions/ redemptions/ Business Day on which a valid application is accepted and time switches stamped. An application will be considered accepted on a Business Day, subject to it being complete in all respects and received and This is the time before which time stamped upto the relevant cut-off time as specified below, at your application (complete in any of the official points of acceptance of transactions. Applications all respects) should reach the received via post or courier at any of the centres will be accepted official points of on the basis of when the application is time stamped by the centre acceptance. and not on the basis of date and time of receipt of the post or the courier.

In accordance with clause 9.4.3 of SEBI Master Circular, in respect of purchase of units of mutual fund schemes (except liquid and overnight schemes), closing NAV of the day shall be applicable on which the funds are available for utilization irrespective of the size and time of receipt of such application.

Pursuant to above, the NAV applicability for purchase/switch-in/

subscription in the Scheme will be subject to following clauses:

1. Application for purchase/subscription/switch-in is received before the applicable cut-off time on a Business Day.

2. Funds for the entire amount of purchase/subscription/switch- in as per the application is credited before the cut-off time to the bank account of the Scheme in which subscription is made.

3. The funds are available for utilization before the cut-off time the Scheme.

(a) Purchase and Switch-in Particulars Applicable NAV Where the valid application is received Closing NAV of upto cut-off time of 3.00 p.m. on a business same Business day at the official point(s) of acceptance Day shall be and funds for the entire amount of applicable subscription/purchase are available for utilization upto 3.00 p.m. on the same Business Day.

Where the valid application is received Closing NAV of upto cut-off time of 3.00 p.m. on a business such day at the official point(s) of acceptance subsequent and funds for the entire amount of Business Day on subscription/purchase are available for which the funds utilization after 3.00 p.m. on the same are available for Business Day or on any subsequent Business utilization prior Day to 3.00 p.m.

Where the valid application is received Closing NAV of after cut-off time of 3.00 p.m. on a subsequent business day at the official point(s) of Business Day acceptance and funds for the entire amount shall be of subscription/purchase/switch-in are applicable available for utilization upto 3.00 p.m. on the same Business Day.

(b) Redemption and Switch-out Particulars Applicable NAV 50Where the valid application is received on NAV of the same any Business Day at the official points of day acceptance of transactions upto 3.00 p.m.

Where the valid application is received NAV of the next after 3.00 p.m. Business Day.

Transaction through online facilities/ electronic mode: The time of transaction done through various online facilities/electronic modes offered by the AMC, for the purpose of determining the applicability of NAV, would be the time when the request of purchase/sale/switch of units is received in the servers of AMC/RTA as per terms and conditions of such facilities.

With respect to investors who transact through the stock exchange, Applicable NAV shall be reckoned on the basis of the time stamping as evidenced by confirmation slip given by stock exchange mechanism.

Applicable Net Asset Value in case of Multiple applications/transactions received under all open-ended Schemes of the Fund. All transactions as per conditions mentioned below shall be aggregated and closing NAV of the day on which funds for respective transaction (irrespective of source of funds) are available for utilization.

1. All transactions received on same Business Day (as per cut-off timing and Time stamping rule).

2. Aggregation of transactions shall be applicable to the Scheme.

3. Transactions shall include purchases, additional purchases and exclude Switches, SIP/STP and trigger transactions.

4. Aggregation of transactions shall be done on the basis of investor/s/Unit Holder/s Permanent Account Number (PAN). In case of joint holding in folios, transactions with similar holding pattern will be aggregated. The principle followed for such aggregation will be similar as applied for compilation of Consolidated Account Statement (CAS).

5. All transactions will be aggregated where investor holding pattern is same as stated in point no.4 above.

6. Only transactions in the same Scheme of the Fund shall be clubbed. It will include transactions at Plans/Options level (i.e.

Regular Plan, Direct Plan, IDCW Option, Growth Option, etc).

7. Transactions in the name of minor received through guardian will not be aggregated with the transaction in the name of same guardian. However, two or more transactions in folios of a minor received through same guardian will be considered for aggregation.

8. In the case funds are received on separate days and are available for utilization on different business days before the cut off time, the applicable NAV shall be of the Business day/s on which the cleared funds are available for utilization for the respective application amount.

9. Irrespective the date and time of debit to the customer bank accounts, the date and time of actual credit in the Scheme’s bank account, which could be different due settlement cycle in the banking industry, would be considered for applicability of NAV.

10. Investors are advised to make use of digital/electronic payment to transfer the funds to the Scheme’s bank account.

51For Switching:

Where there is a switch application from one scheme to another, ‘Switch out’ shall be treated as redemption in one scheme and the Applicable NAV based on the cut off time for redemption and payout rules shall be applied. Similarly, the ‘switch in’ shall be treated as purchase and the Applicable NAV based on the cut off time for purchase and realization of funds by the ‘switch in’ scheme related rules shall be applied.

Where an application is received and time stamping is done after the cut-off time, the request will be deemed to have been received on the next Business Day.

Minimum amount for purchase/redemption/switches Minimum amount Rs. 100/- and any amount thereafter for Purchase (Including Subsequent Purchase/SIP Purchase) Minimum amount Not Applicable for Redemption Minimum amount Rs. 100/- and any amount thereafter for Switches *In case of Units held in dematerialized mode, the redemption request can be given only with DPs or on Stock exchange Platform; and only in number of Units.

Accounts Statements Allotment confirmation specifying the number of Units allotted shall be sent to the Unit holders at their registered e-mail address and/or mobile number by way of email and/or SMS within 5 working Days from the date of receipt of the valid application/transaction.

A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds and holding at the end of the month shall be sent to the Unit holders in whose folio(s) transaction(s) have taken place during the month. eCAS will be sent on or before 12th of the succeeding month and physical CAS will be sent on or before 15th of the succeeding month. However, if the investor wishes to opt for physical copy may request for the same.

Half-yearly CAS shall be issued at the end of every six months (i.e.

April and October). eCAS shall be sent on or before 18th day of succeeding month and physical CAS shall be sent on or before 21st day of succeeding month to all investors providing the prescribed details across all schemes of mutual funds and securities held in dematerialized form across demat accounts, if applicable.

For further details, refer SAI.

Dividend/ IDCW The IDCW proceeds will be paid directly into the Unitholder's bank account through various electronic payout modes such as Direct credit/NEFT/RTGS and cheques as applicable within 7 working days of the record date of IDCW In the event of delay/failure to dispatch the IDCW warrants within the aforesaid period, interest for the period of delay in transfer of 52IDCW shall be paid by AMC to unitholders at the rate of 15% per annum along with the proceeds of IDCW.

Redemption Units can be redeemed (sold back to the Mutual Fund) at the relevant Redemption Price. The redemption requests can be made on the pre- printed forms (transaction slip/common transaction form) or by using the form at the bottom of the account statement. The redemption request can be submitted at any of the Official Points of Acceptance of transaction, the details of which are mentioned at the end of this SID. As all allotments are provisional, subject to realization of payment instrument and subject to the AMC having been reasonably satisfied that the Mutual Fund has received clear funds, any redemption or switch out transaction in the interim is liable to be rejected at the sole discretion of the AMC.

A unit Holder may request redemption of a specified amount or a specified number of Units only. If the redemption request is made for a specified amount and the number of Units is also specified by the Unit Holder, the number of Units specified will be considered for deciding the redemption amount. Unit Holders may also request for redemption of their entire holding and close the account by indicating the same at an appropriate place in the transaction slip/common transaction slip.

It may, however, be noted that in the event of death of the Unit Holder, the nominee or legal heir, (subject to production of requisite documentary evidence to the satisfaction of the AMC) as the case may be, shall be able to redeem the investment.

In case an investor has purchased Units on more than one day (either under the NFO Period or through subsequent purchases) the Units purchased first (i.e. those Units which have been held for the longest period of time), will be deemed to have been redeemed first, i.e. on a First-In-First-Out basis.

In case the Units are standing in the names of more than one Unit Holder, where mode of holding is specified as Joint redemption requests will have to be signed by all joint holders. However, in cases of holding specified as ‘Anyone or Survivor’, any one of the Unit Holders will have the power to make redemption requests, without it being necessary for all the Unit Holders to sign. However, in all cases, the proceeds of the redemption will be paid to the first-named holder only.

The Redemption or repurchase proceeds shall be dispatched to Unit Holders within three Working Days from the date of acceptance of redemption or repurchase.

Investor may note that in case of exceptional scenarios as prescribed by AMFI vide its communication no. AMFI/ 35P/ MEM-COR/ 74 / 2022- 23 dated January 16, 2023 read with Clause 15.3.3 of the SEBI Master

Circular, the AMC may not be able to adhere with the timelines prescribed above.

Unit Holders are encouraged and advised to submit their requests for bank mandate/ Multiple Bank Accounts Registration request atleast 10 business days prior to date of redemption / IDCW payment, if any.

The AMC reserves the right to extend/modify the timelines on a case to case basis.

53The redemption payment will be issued in favor of the sole/ first Unit Holder’s registered name and bank account number, if provided.

Payment via cheque, where issued, will be sent to the address of the sole/first Holder registered with the fund at the time of dispatch entirely at the risk of the unit holder. The redemption cheque/demand draft will be payable at par at all the places where the official points of acceptance of transaction are located. Bank charges for collection of redemption proceeds will be borne by the Unit Holder. With a view to safeguarding their interest, it is mandatory that Unit Holders indicate their Bank Account No., name of the bank and branch in the application for purchasing Units of the Scheme. A fresh account statement will also be sent/emailed to redeeming investors, indicating the new balance to the credit in the account, along with the redemption cheque.

Unit holders are requested to note that application for redemption or switch out for units for which funds are not realized via purchase or switch-in in the Scheme of the Fund shall be liable to be rejected.

In other words, redemption of units will be processed only if the funds for such units are realized in the Scheme by a way of payment instructions/transfer or switch-in funding process.

The proceeds towards redemptions and IDCW will be dispatched by a reasonable mode of dispatch like courier, speed post, UCP, etc. in case of cheque/demand draft or directly credited to the bank account (as per the details mentioned by the investor), entirely and solely at the risk of the investor. The Mutual Fund will endeavor to remit redemption proceeds via electronic means, as made available by RBI. Where such electronic means are not available or feasible under any circumstances, the Mutual Fund will remit the redemption proceeds by way of cheques. The investor will not hold the Mutual Fund or the AMC or the Registrar responsible for any non-receipt or delay of receipt of redemption & IDCW proceeds due to any negligence or deficiency in service by the courier company, postal authorities or the bank executing direct credits, or due to incorrect bank account details provided by the investor.

In case of redemptions, Unit holders should note that Two Factor Authentication [2FA] is mandatory for all redemption / switches including STP/SWP submitted through electronic mode. OTP will be sent to either email id or mobile number registered in the folio and the Unit holder have to confirm on the OTP received. On successful validation only, the redemptions will be accepted and processed.

Redemption by NRIs and FPIs Credit balances in the account of an NRI/FPI investor may be redeemed by such investors in accordance with the procedure described above and subject to the procedures laid down by RBI, if any. Such redemption proceeds will be paid by means of a Rupee cheque payable to the NRI's/FPIs or by a foreign currency draft drawn at the then rates of exchange less bank charges, subject to RBI procedures and approvals.

Effect of Redemption On redemption, the unit capital and reserves will stand reduced by an amount equivalent to the product of the number of Units 54redeemed and the Redemption Price as on the date of redemption.

Units once redeemed will be extinguished and will not be re-issued.

Fractional Units Since a request for purchase is generally made in Rupee amounts and not in terms of number of Units of the Scheme, a Unit Holder may be left with fractional Units. Fractional Units will be computed and accounted for up to three decimal places. However, fractional Units will, in no way, affect the Unit Holder’s ability to redeem the Units, either in part or in full, standing to his/her/its credit.

Redemption by investors transacting through the Stock Exchange mechanism Investors who wish to transact through the stock exchange shall place orders for redemptions as currently practiced for secondary market activities. Investors must submit the Delivery Instruction Slip to their Depository Participant on the same day of submission of redemption request, within such stipulated time as may be specified by NSE/BSE, failing which the transaction will be rejected. Investors shall seek redemption requests in terms of number of Units only and not in Rupee amounts. Redemption amounts shall be paid by the AMC to the bank mandate registered with the Depository Participant.

Redemption by investors who hold Units in dematerialized form Redemption request for Units held in demat mode shall not be accepted at the offices of the Mutual Fund/AMC/Registrar. Unit holders shall submit such request only through their respective Depository Participant.

Redemptions only for Available & Clear Units Further, if an investor makes a redemption request few days after purchase of Units, till clearance of funds is identified, the Mutual Fund shall have the right to reject the redemption request until such time as the Mutual Fund ensures that the amount remitted by the investor (for purchase of Units) is realized and that the proceeds have been credited to the Scheme’s Account. However, this is only applicable if the value of redemption is such that some or all of the freshly purchased Units may have to be redeemed to effect the full redemption.

For further details, refer SAI.

Bank Mandate It is mandatory for every applicant to provide the name of the bank, branch, address, account type and number as per requirements laid down by SEBI and any other requirements stated in the Application Form. Applications without these details will be treated as incomplete. Such incomplete applications will be rejected. The Registrar/AMC may ask the investor to provide a blank cancelled cheque or its photocopy for the purpose of verifying the bank account number.

Investor/s or /Unit Holder/s are requested to note that any one of the following documents shall be submitted by the investor/s or /Unit Holder/s, in case the cheque provided along with fresh subscription/new folio creation does not belong to the bank mandate

specified in the application form:

55a. Original cancelled cheque having the First Holder Name printed on the cheque [or] b. Original bank statement reflecting the First Holder Name, Bank Account Number and Bank Name as specified in the application [or] c. Photocopy of the bank statement / bank pass book duly attested by the bank manager and bank seal preferably with designation and employee number [or] d. Photocopy of the bank statement / passbook / cancelled cheque copy duly attested by the AMC/ RTA branch officials after verification of original bank statement / passbook / cheque shown by the investor or their representative [or] e. Confirmation by the bank manager with seal, on the bank’s letter head with name, designation and employee number confirming the investor details and bank mandate information.

Where such additional documents are not provided for the verification of bank account for redemption or IDCW payment, the AMC reserves the right to capture the bank account used towards subscription payment for the purpose of redemption and IDCW payments.

For more details on Multiple Bank Accounts Registration Facility, Bank Account Details, Change of Bank, please refer SAI.

Delay in payment of Delay in payment of redemption / repurchase proceeds- redemption / repurchase proceeds/dividend As per SEBI (MF) Regulations, the Mutual Fund shall transfer the redemption proceeds within 3 Working Days from the date of redemption / repurchase. In the event of delay/failure to transfer the redemption/repurchase proceeds within the aforesaid 3 Working Days, the AMC will be liable to pay interest to the Unit Holders at such rate as may be specified by SEBI for the period of such delay (currently @ 15% per annum).

Investor may note that in case of exceptional scenarios as prescribed by AMFI vide its communication no. AMFI/ 35P/ MEM-COR/ 74 / 2022- 23 dated January 16, 2023 read with Clause 15.3.3 of the SEBI Master

Circular, the AMC may not be able to adhere with the timelines prescribed above.

Delay in payment of IDCW/ dividend- IDCW payments shall be dispatched/transferred to the investors within seven working days from the IDCW record date. In case the AMC fails to make IDCW payment within seven working days, the AMC shall be liable to pay interest to investors at 15% per annum. The interest on delayed payment would be computed from the record date for IDCW However, the AMC will not be liable to pay any interest or compensation or any amount otherwise, in case the AMC / Trustee is required to obtain from the investor / unit holders verification of identity or such other details relating to subscription for Units under any applicable law or as may be required by a regulatory body or any government authority, which results in delay in processing the application.

For further details, refer SAI.

56Unclaimed Redemption and The treatment of unclaimed redemption and IDCW amounts shall be Income Distribution cum in terms of clause 15.5 of SEBI Master Circular.

Capital Withdrawal Amount For further details, please refer SAI Disclosure w.r.t investment by For Investments ‘On behalf of Minor’: Where the investment is on minors behalf of minor by the guardian, please note the following important points.

a. The minor shall be the sole and only first holder in the account.

Nomination facility is not available for applications/ folios on behalf of a minor. Joint holders’ details and nomination details, even if mentioned and signed will not be considered. b. Guardian of the minor should either be a natural guardian (i.e.

father or mother) or a court appointed legal guardian. c. Details like minor’s date of birth, Guardian’s relation with Minor, Guardian name, PAN, KYC are mandatory, along with supporting documents. Photo copy of the document evidencing the date of birth of minor like i) Birth certificate of the minor, or ii) School leaving certificate / Mark sheet issued by Higher Secondary Board of respective states, ICSE, CBSE etc., or iii) Passport of the minor, or iv) any other suitable proof should be attached with the application form.

d. Where the guardian is not a natural guardian (father or mother) and is a court appointed legal guardian, suitable supporting documentary evidence should be provided. e. If the mandatory details and/or documents are not provided, the application is liable to be rejected without any information to the applicant.

f. Payment towards subscription/investment through any mode in units of the schemes of Fund shall be accepted from the bank account of the minor, bank account of the parent or legal guardian of the minor, or from a joint bank account of the minor with parent or legal guardian.

g. All redemption proceeds shall be credited only in the verified bank account of the minor or a joint bank account of the minor with the parent or legal guardian after completing all KYC formalities.

A minor Unit Holder, on becoming major, may inform the Registrar about attaining majority, and provide his specimen signature duly authenticated by his banker as well as his details of bank account and a certified true copy of the PAN card, KYC details and such other details as may be asked by AMC from time to time to enable the Registrar to update records and allow the minor turned major to operate the account in his own right.

Further, all other requirement for investments by minor and process of transmission shall be followed in line with clause 15.13 of SEBI Master Circular as amended from time to time.

For further details, refer SAI.

57Transactions Through Channel Investors may enter into an agreement with certain distributors Distributors (with whom AMC also has a tie up) referred to as “Channel Distributors” who provide the facility to investors to transact in units of mutual funds through various modes such as their website/ other electronic means or through Power of Attorney in favour of the Channel Distributor, as the case may be.

Under such arrangement, the Channel Distributors will aggregate the details of transactions (viz. subscriptions/ redemptions/switches) of their various investors and forward the same electronically to the AMC / RTA for processing on daily basis as per the cut-off timings applicable to the relevant Scheme. The Channel Distributor is required to send copy of investors’ KYC and agreement entered into between the investor & distributor to the RTA (one time for central record keeping) as also the transaction documents / proof of transaction authorization as the case may be, to the AMC / RTA as per agreed timelines.

Normally, the subscription proceeds, when invested through this mode, are by way of direct credits to the specified bank account of DSP Mutual Fund. The redemption proceeds (subject to deduction of tax at source, and IDCW payouts, if any), if any, are paid by the AMC to the investor directly through direct credit in the bank account of the investor specified by the distributor or through issuance of payment instrument, as applicable.

In case KYC and other necessary documents are not furnished within the stipulated timeline, the transaction request shall be liable to be rejected or the folio will be locked for future subscriptions/ switches. The Mutual Fund, the AMC, the Trustee, along with their directors, employees and representatives shall not be liable for any errors, damages or losses arising out of or in connection with the transactions undertaken by investors or as provided by the distributors through the above mode.

It may be noted that investors investing through this mode may also approach the AMC / ISC directly with their transaction requests (financial / non-financial) or avail of the online transaction facilities offered by the AMC.

Subscription of Units Through Subject to the investor fulfilling certain terms and conditions as Electronic Mode stipulated by AMC from time to time, the AMC, Mutual Fund, Registrar or any other agent or representative of the AMC, Mutual Fund, the Registrar (“Recipient”) may accept transactions through any electronic mode (fax/web/electronic transactions) (“Electronic Transactions”). The acceptance of Electronic Transactions will be solely at the risk of the investor and the Recipient shall not in any way be liable or responsible for any loss, damage caused to the investor directly or indirectly, as a result of the investor sending or purporting to send such transactions including where such transaction sent / purported to be sent is not processed on account of the fact that it was not received by the Recipient.

The investor acknowledges that Electronic Transaction is not a secure means of giving instructions / transactions requests and that the investor is aware of the risks involved including those arising out of such transmission being inaccurate, imperfect, ineffective, illegible, having a lack of quality or clarity, garbled, altered, distorted, not timely etc. The investor’s request to the Recipient to act on Electronic Transaction is for the investor’s convenience and 58the Recipient is not obliged or bound to act on the same. The investor authorizes the recipient to accept and act on any Electronic Transaction which the recipient believes in good faith to be given by the investor and the recipient may at its discretion treat any such transaction as if the same was given to the recipient under the investor’s original signature.

In case there is any difference between the particulars mentioned in the fax/ web/ electronic transmission received as against the original document which may be received thereafter, the Recipient shall not be liable for any consequences arising therefrom.

The investor agrees that the recipient may adopt additional security measures including signature verification, telephone call backs or a combination of the same, which may be recorded and the investor consents to such recording and agrees to co-operate with the recipient to enable confirmation of such transaction requests. In consideration of the Recipient from time to time accepting and at its sole discretion (including but not limited to the AMC extending/ discontinuing such facilities from time to time) acting on any Electronic Transaction request received / purporting to be received from the investor, the investor agrees to indemnify and keep indemnified the AMC, Directors, employees, agents, representatives of the AMC, Mutual Fund and Trustees from and against all actions, claims, demands, liabilities, obligations, losses, damages, costs and expenses of whatever nature (whether actual or contingent) directly or indirectly suffered or incurred, sustained by or threatened against the indemnified parties whatsoever arising from or in connection with or any way relating to the indemnified parties in good faith accepting and acting on Electronic Transaction requests including relying upon such transaction requests purporting to come from the investor even though it may not come from the Investor. The AMC reserves the right to modify the terms and conditions or to discontinue the facility at any point of time.

Unit holders should note that Two Factor Authentication [2FA] is mandatory for all subscriptions including SIP registration submitted through electronic mode. OTP will be sent to either email id or mobile number registered in the folio and the Unit holder have to confirm on the OTP received. On successful validation only, the subscriptions / systematic registration will be accepted and processed.

Process for change of address Investors who wish to change their address have to get their new address updated in their KYC records. Investor will have to submit a KYC Change Request Form in case of individual investors and KYC form in case of non individual investors along with proof of address and submit to any of the AMC Offices or CAMS Investor Service Centers. Based on the new address updated in the KYC records, the same will be updated in the investor folio.

Where such additional documents are not provided for the verification of bank account for redemption or IDCW payment, the AMC reserves the right to capture the bank account used towards subscription payment for the purpose of redemption and IDCW payments.

59Trading in Units through Stock The facility of transacting through the stock exchange mechanism Exchange Mechanism enables investors to buy and sell the Units of the Scheme(s) through the stock brokers registered with the BSE, NSE in accordance with the guidelines issued by SEBI and operating guidelines and directives issued by NSE, BSE or such other recognized stock exchange in this regard and agreed with the Asset Management Company/Registrar and Transfer Agent. The investor shall be serviced directly by such stock brokers/ Depository Participant. The Mutual Fund will not be in a position to accept any request for transactions or service requests in respect of Units bought under this facility in demat mode.

This facility will be offered to investors who wish to hold Units in dematerialized form or in physical mode. Further, the minimum purchase/ redemption amount in the respective plan / option of such notified Schemes of the Fund will be applicable for each transaction. This facility will currently not support transactions done through switches or facilities such as SWP and STP. In case of non- financial requests/applications such as change of address, change of bank details, etc., investors should approach the respective Depository Participant(s).

Unit holders may have/open a beneficiary account with a Depository Participant of a Depository and choose to hold the Units in dematerialized mode. The Unit holders have the option to dematerialize the Units as per the account statement sent by the Registrar by making an application to the AMC/registrar for this purpose by making an application to their DP for this purpose.

Rematerialization of Units can be carried out in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018 as may be amended from time to time. Investors, who wish to get back their securities in physical form, may request their respective Depository Participant for rematerialization of Units in their beneficiary accounts.

Transactions conducted through the Stock Exchange mechanism shall be governed by the SEBI (Mutual Funds) Regulations and operating guidelines and directives issued by NSE, BSE or such other recognized exchange in this regard.

Further, in line with clause 17.2.5 of SEBI Master Circular read with SEBI circular No. SEBI/HO/MRD1/DSAP/CIR/P/2020/29 dated February 26, 2020 as amended from time to time, investors can directly buy/redeem units of the Scheme through stock exchange platform.

Non acceptance of third party To safeguard the interests of applicant/investors and avoid payment fraudulent transactions in any other name, the Mutual Fund does not accept Third Party Payments.

In case of subscriptions, the Mutual Fund shall verify the bank account from which the funds have been paid for the subscription.

In case it is identified that the funds have not come from the investor’s bank account, the subscription will be rejected. Please refer SAI for Details.

60Cash Investments in mutual In order to help enhance the reach of mutual fund products amongst funds small investors, who may not be tax payers and may not have PAN/bank accounts, such as farmers, small traders/businessmen/ workers, SEBI has permitted receipt of cash transactions for fresh purchases/ additional purchases to the extent of Rs. 50,000/- per investor, per financial year shall be allowed subject to:

i. compliance with Prevention of Money Laundering Act, 2002 and Rules framed there under; the SEBI Circular(s) on Anti Money Laundering (AML) and other applicable Anti Money Laundering Rules, Regulations and Guidelines; and ii. Sufficient systems and procedures in place.

However, payment towards redemptions, etc. with respect to aforementioned investments shall be paid only through banking channel.

The Fund/AMC is currently in the process of setting up appropriate systems and procedures for the said purpose. Appropriate notice shall be displayed on its website viz. as well as at the Investor Service Centres, once the facility is made available to the investors.

Facility to transact in units of The AMC has entered into an Agreement with MF Utilities India the Scheme through MFU portal Private Limited (MFUI), for usage of MF Utility (“MFU”) - a shared & MFUI Points of Services services initiative of various Asset Management Companies, pursuant to appointment of which acts as a transaction aggregation portal for transacting in

MFUI: multiple schemes of various Mutual Funds with a single form and a single payment instrument.

Investors can execute financial and non-financial transactions pertaining to Schemes of the Fund electronically on the MFU portal i.e. www.mfuonline.com as and when such a facility is made available by MFUI. The MFU portal i.e.

www.mfuonline.com will be considered as Official Point of Acceptance for such transactions.

The Points of Service (“POS”) of MFUI with effect from the respective dates as published on MFUI website i.e. www.mfuindia.com against the POS locations will be considered as Official Point of Acceptance/ Investor Services Centre where application for financial transactions in schemes of the Fund will be accepted on an ongoing basis. Further, investors can also submit their non-financial transaction requests at the POS.

The salient features of the facility to transact in units of the

Schemes through MFU are given below:

1) Common Account Number (“CAN”): Investors are required to submit duly filled in CAN Registration Form (“CRF”) and prescribed documents at the MFUI POS to obtain CAN. The CRF can be downloaded from MFUI website i.e.

www.mfuindia.com or can be obtained from MFUI POS.

CAN is a single reference number for all investments in the Mutual Fund industry, for transacting in multiple schemes of various Mutual Funds through MFU and to map existing investments, if any.

MFU will map the existing folios of investors in various schemes of Mutual Funds to the CAN to enable transacting 61across schemes of Mutual Funds through MFU. The AMC and / or its Registrar and Transfer Agent (RTA) shall provide necessary details to MFUI as may be needed for providing the required services to investors / distributors through MFU.

CAN registered investors can transact in physical mode through MFUI POS by submitting relevant Common Transaction Form prescribed by MFUI.

2) CAN registered investors can transact through electronic mode through MFU portal i.e. www.mfuonline.com as and when such a facility is made available to them by MFUI. The time of transaction submission done through MFU portal i.e.

www.mfuonline.com and the successful receipt of the same in the servers of MFUI would be the time-stamp for the transaction.

3) Investors not registered with MFUI can also submit their financial & non-financial transactions request at MFUI POS by giving reference of their existing folio number allotted by the Fund.

4) The transactions on the MFU portal shall be subject to the terms & conditions as may be stipulated by MFUI / Mutual Fund / the AMC from time to time.

All other terms and conditions of offering of the Scheme as specified in the SID, KIM and SAI shall be applicable to transaction through MFUI.

KYC Requirements Investor are requested to take note that it is mandatory to complete the KYC requirements (including updation of Permanent Account Number) for all unit holders, including for all joint holders and the guardian in case of folio of a minor investor. Accordingly, financial transactions (including redemptions, switches and all types of systematic plans) and non-financial requests are liable to be rejected, if the unit holders have not completed the KYC requirements.

Notwithstanding in the above cases, the AMC reserves the right to ask for any requisite documents before processing of financial and non-financial transactions or freeze the folios as appropriate.

Unit holders are advised to use the applicable KYC Form for completing the KYC requirements and submit the form at the point of acceptance. Further, upon updation of PAN details with the KRA (KRA-KYC)/ CERSAI (CKYC), the unit holders are requested to intimate us/our Registrar and Transfer Agent their PAN information along with the folio details for updation in our records.

Facility to transact in units of MFCentral is created with an intent to be a one stop portal / mobile the Schemes through app for all Mutual fund investments and service-related needs that

MFCentral: significantly reduces the need for submission of physical documents by enabling various digital / physical services to Mutual fund investors across fund houses subject to applicable Terms & Conditions of the Platform from time to time. MFCentral will be enabling various features and services in a phased manner.

MFCentral may be accessed using https://mfcentral.com/ and a Mobile App in future.

62Payment details The CTS enabled cheque or demand draft should be drawn in favour of the ‘Scheme Name’, as the case may be, and should be crossed Account Payee Only.

Applications not specifying Schemes/Plans/Options and/or accompanied by cheque/demand drafts/account to account transfer instructions favouring Schemes/Plans/Options other than those specified in the application form are liable to be rejected.

Further, where the Scheme name as written on the application form and on the payment instrument differs, the proceeds may, at the discretion of the AMC be allotted in the Scheme as mentioned on the application form.

Pursuant to the circular issued by the SEBI titled ‘Adoption of Standardised, Validated and Exclusive UPI IDs for Payment Collection by SEBI Registered Intermediaries from Investors” dated June 11, 2025, SEBI-validated UPI ID has been obtained and payment option with valid UPI ID has been enabled.

For more details, please refer our website link:

https://www.dspim.com/faqs#Purchase-transactions#What-is-UPI- Payment-

Nomination: Pursuant to clause 15.14 of the SEBI Master Circular with respect to nomination for unitholders, the following shall be considered:

1. New Investors:

Investors who are subscribing to units of DSP Mutual Fund, shall submit either the nomination form or the prescribed declaration form for opting out of nomination in physical or online as per the choice of the unit holder(s). The requirement of nomination shall be optional for jointly held folio(s).

a) In case of physical option: The forms shall carry the wet signature of all the unit holder(s). b) In case of online option:

(1) The unit holder(s) shall validate the forms by using e-Sign facility recognized under Information Technology Act, 2000 or

(2) Through two factor authentication (2FA) in which one of the factor shall be a One-Time Password sent to the unit holders at their email/phone number registered with the KYC Registration Authority or AMC.

Implication of failure with respect to nomination:

New investors subscribing solely, the application will be rejected if the applicant does not provide nomination or does not provide declaration form for opting out of nomination, duly signed in physical form or through online modes.

2. Existing Unitholders:

The existing individual unitholders of DSP Mutual Fund are encouraged, in their own interest, to provide the nomination/ opting out of nomination duly signed in physical form or through online modes for ensuring smooth transmission of securities held by them 63as well as to prevent accumulation of unclaimed assets in securities market.

3. Who cannot nominate:

The nomination can be made only by individuals applying for/holding units on their own behalf singly or jointly. Non-individuals including a Society, Trust, Body Corporate, Partnership Firm, Karta of Hindu undivided family, a Power of Attorney holder and/or Guardian of Minor unitholder Holder of Power of Attorney (POA) cannot nominate. The application will be rejected if the holder aforesaid non individual sign the nomination form.

Requirement of minimum The Scheme shall have a minimum of 20 investors each and no investors in the scheme single investor shall account for more than 25% of the corpus of the Scheme(s). These conditions shall be complied with, in each calendar quarter on an average basis, as specified by SEBI. In case of non-fulfillment of the condition of 20 investors in a calendar quarter, the provisions of Regulation 36(2)(c) of the SEBI (MF) Regulations shall become applicable automatically without any reference from SEBI, and accordingly the Scheme shall be wound up and the units redeemed at the relevant applicable NAV. If there is breach of the 25% limit by any investor over the quarter, a rebalancing period of one month would be available and thereafter, the investor who is in breach of the

rule, shall be given 15 days’ notice to redeem his exposure over the 25% limit. Failure on the part of the said investor to redeem his exposure over the 25 % limit within the aforesaid 15 days would lead to automatic redemption on the applicable Net Asset Value on the 15th day of the notice period Rights of Unitholders Please refer to SAI for details.

III. Other Details A. Details of Benchmark, Investment Objective, Investment Strategy, TER, AUM, Year wise performance, Top 10 Holding/ link to Top 10 holding of the underlying fund Not applicable B. Periodic Disclosures This being a new Scheme, the details pertaining to these are not available. Once the Scheme is launched, these shall be available at the below mentioned links, as applicable.

Monthly Portfolio The monthly portfolio of the Scheme shall be available in a user-friendly and Disclosure downloadable format on the website viz. www.dspim.com on or before the tenth day of succeeding month. In case of unit holders whose email addresses are registered with the Fund, the AMC shall send monthly portfolio via email within 10 days from the end of each month.

The AMC shall provide a physical copy of the statement of the Scheme portfolio, without charging any cost, on specific request received from a unitholder.

Refer to AMC website (https://www.dspim.com/mandatory-disclosures/portfolio- disclosures) and AMFI website (https://www.amfiindia.com/investor- corner/online-center/portfoliodisclosure ) for further details.

64Fortnightly The fortnightly portfolio of the Scheme, including the yield of the instrument, shall Portfolio be disclosed on fortnightly basis within 5 calendar days of every fortnight in a user- Disclosure friendly and downloadable format on the website viz. www.dspim.com.

In case of unit holders whose e-mail addresses are registered, AMCs shall send such monthly/fortnightly statements of scheme portfolio to such unitholders via email and in such email, a link shall be provided to investors to their registered email to enable the investor to directly view/download only the portfolio of schemes subscribed by the said investor, along with the scheme risk-o-meter, name of benchmark and risk-o-meter of benchmark.

Refer to AMC website (link- https://www.dspim.com/mandatory- disclosures/portfolio-disclosures), AMFI website (link-

https://www.amfiindia.com/online-center/portfolio-disclosure ) for further details.

Half Yearly The Mutual Fund shall, within one month from the close of each half-year ending on Financial Results 31st March and 30th September, host the unaudited financial results of their schemes on their website in in the format specified by the Board from time to time and shall include such additional details as are necessary to give a true and fair view of operations of the mutual fund. Further, written communication (including digital modes such as email/SMS etc.) shall be sent to unitholders.

Refer to AMC website (link- https://www.dspim.com/mandatory-disclosures/fund- financials), AMFI website (link- https://www.amfiindia.com/research- information/other-data/accounts-data ) for further details.

Annual Report Mutual Fund shall send the digital copy of the scheme-wise Annual Report of a mutual fund or an abridged summary thereof to all unitholders within four months from the date of closure of the relevant financial year, in the manner specified by the Board from time to time. The scheme wise Annual report or Abridged Summary, in machine readable format, shall be hosted on the website of the AMCs www.dspim.com and on the website of AMFI www.amfiindia.com.

Mutual Fund shall send an email/SMS to all unitholders regarding the hosting of scheme wise annual report on their website and on the website of AMFI Mutual Fund shall provide physical copy of the abridged summary of the Annual Report, prepared in the format specified by the Board from time to time, without any cost, if a request is received from a unitholder.

Mutual Fund may provide physical copy of the Annual Report to the unitholders on payment of such nominal fees as may be specified by the mutual fund.

Investors are requested to register their e-mail addresses with Mutual Fund.Refer to AMC website (link- https://www.dspim.com/mandatory-disclosures/annual- reports), AMFI website (link- https://www.amfiindia.com/research- information/other-data/accounts-data ) for further details.

Dashboard In accordance with clause 6.8.2 of the SEBI Master Circular, the AMC has developed a dashboard on the website wherein the investor can access information relating to scheme’s AUM, investment objective, expense ratios, portfolio details and past performance of each scheme. In accordance with clause 6.19 of SEBI Master

Circular, disclosures w.r.t. expense ratio, returns and/or yield of the schemes will be made for both regular and direct plans.

Refer to AMC website (https://www.dspim.com/mandatory-disclosures/dashboard) for further details.

65Performance In accordance with clause 6.9 of the SEBI Master Circular, the AMC shall disclose the disclosure performance of all schemes on the website of AMFI on a daily basis. The disclosure shall include other scheme AUM and previous day NAV. In accordance with clause

6.19 of SEBI Master Circualar, disclosures w.r.t. returns of the schemes will be made for both regular and direct plans.

Refer to AMFI website (https://www.amfiindia.com/research-information/other- data/mf-scheme-performance-details) for further details.

Risk-o-Meter In accordance with clause 6.17 of the SEBI Master Circular, AMC, based on internal assessment, shall disclose the following in all disclosures, including promotional

material or that stipulated by SEBI: a. risk-o-meter of the scheme wherever the performance of the scheme is disclosed. b. risk-o-meter of the scheme and benchmark wherever the performance of the scheme vis-à-vis that of the benchmark is disclosed.

The portfolio disclosure shall also include the scheme risk-o-meter, name of benchmark and risk-o-meter of benchmark.

Further, Risk-o-meters shall be evaluated on a monthly basis and Mutual Funds/AMCs shall disclose the Risk-o-meters along with portfolio disclosure for their schemes on AMCs website and on AMFI website within 10 days from the close of each month. (Refer to AMC website https://www.dspim.com/mandatory- disclosures/portfolio-disclosures and refer to AMFI website

https://www.amfiindia.com/investor-corner/online-center/riskmeterinformation Mutual Funds shall also disclose the risk level of schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on AMCs website and AMFI website.

Refer to AMC website https://www.dspim.com/mandatory-disclosures/annual-risk- o-meter-disclosure and refer to AMFI website

https://www.amfiindia.com/investor-corner/online-center/riskmeterinformation Investors may please note that the Risk-o-meter disclosed is basis internal assessment of the scheme portfolio as on the date of disclosure.

Any change in risk-o-meter of the Scheme or its benchmark shall be communicated by way of Notice cum Addendum and by way of an e-mail or SMS to unitholders of that particular scheme.

Scheme Summary The AMC has provided on its website a standalone scheme document for all the Document Schemes which contains all the details of the Scheme including but not limited to Scheme features, Fund Manager details, investment details, investment objective, expense ratios, etc. Scheme summary document is uploaded on the websites of AMC, AMFI and stock exchanges in 3 data formats i.e. PDF, Spreadsheet and a machine readable format (either JSON or XML).

In accordance with clause 6.19 of SEBI Mater Circular, disclosures w.r.t. expense ratio of the schemes will be made for both regular and direct plans.

Refer to AMC website https://www.dspim.com/mandatory-disclosures/scheme- summary-document AMFI link - Research and Information - Scheme Details | Best Mutual Funds India (amfiindia.com) 66Tracking Error & Tracking Error: Tracking Error of the Scheme based on past one year rolling data, Tracking shall be disclosed on a daily basis, on the website of AMC i.e. www.dspim.com and Difference & Debt AMFI.

Index Replication

Factor Tracking Difference: Tracking Difference shall be disclosed on the website of the AMC (i.e. www.dspim.com) and AMFI, on a monthly basis, for tenures 1 year, 3 year, 5 year, 10 year and since the date of allotment of units.

Debt Index Replication Factor: Debt Index Replication Factor for the Scheme shall be disclosed on the AMC’s website on monthly basis.

Refer to AMC website (link- This being a new Scheme, this is not available, AMFI website (link- https://www.amfiindia.com/research-information/other- data/tracking_errordata ) for further details.

Issuer/Group/Sect The Scheme shall disclose the following on monthly basis: or Disclosure i. Name and exposure to top 7 issuers and stocks respectively as a percentage of NAV of the scheme ii. Name and exposure to top 7 groups as a percentage of NAV of the scheme.

iii. Name and exposure to top 4 sectors as a percentage of NAV of the scheme.

Any change in constituents of the index, if any, shall be disclosed on the AMC website i.e. www.dspim.com on the day of change.

Refer to AMC website (link- This being a new Scheme, this is not available.) for further details.

Compliance with In line with clause 6.18 of SEBI Master Circular the PRC of the Scheme based on Potential Risk Class interest rate risk and credit risk of the Scheme is being classified.

Matrix norms Further, the investors are requested to note following in accordance with the above

mentioned clause read along with the clarification issued by AMFI:

(i) when PRC cell classification is changed into a cell with either a higher interest rate risk or credit risk, mutual funds shall intimate to all unit holders about the change in the PRC value post completion of the fundamental attribute change (FAC) process. This shall be in addition to the intimation to unit holders about the proposed FAC and the 30-day exit period, prior to the change.

(ii) the change in the PRC value due to investment actions, price changes, rating changes, etc. shall be determined as part of the day-end post trade compliance check and if the day end PRC value is higher than the maximum risk specified for either of the risks, it shall be rebalanced within a period specified in the Scheme Information Document of the Scheme. Such rebalancing shall be monitored by the Investment Management Committee of the AMC. However, the rule relating to maximum residual maturity of the instrument as per clause 6.18.4 of SEBI Master Circular shall be part of pre- trade checks. Further, only a permanent change in the PRC positioning of a scheme into a higher risk cell will be considered as a fundamental attribute change in terms of Regulation 22(9)(c).

Constituents and Updated constituents of the indices and methodology for the Scheme is available on Methodology of the website of AMC (i.e. www.dspim.com) under Mandatory Disclosure section. the Index Special Investor are requested to read special consideration section in SAI.

Consideration 67C. Transparency/NAV Disclosure (This is the value per unit of the Scheme on a particular day. Investors can ascertain the value of their investments by multiplying the NAV with their Unit balance) The NAVs of the Scheme/plans will be calculated by the Mutual Fund on each Business Day and will be made available by 11 p.m. of the same Business Day.

The information on NAVs of the Scheme/plans may be obtained by the Unit Holders, on any day, by calling the office of the AMC or any of the Investor Service Centers at various locations. The NAV of the Scheme will also be updated on the AMFI website www.amfiindia.com and on www.dspim.com.

In case of delay, the reasons for such delay would be explained to AMFI in writing. If the NAVs of the Scheme are not available before commencement of business hours on the following day due to any reason, the Fund shall issue a press release providing reasons for the delay and explaining when the Fund would be able to publish the NAVs.

Latest available NAVs shall be available to unit holders through SMS, upon receiving a specific request in this regard. Refer relevant disclosures mentioned in the SAI available on AMC website i.e. www.dspim.com.

D. Transaction charges and stamp duty

Transaction charges: In line with clause 16.6.1(d)(ii)(III), transaction charges paid to Mutual Fund distributors has been discontinued.

Stamp Duty: Mutual fund units issued against Purchase transactions would be subject to levy of stamp duty @ 0.005% of the amount invested.

For further details, please refer SAI.

E. Associate Transactions Please refer to SAI.

F. Taxation

For details on taxation please refer to the clause on Taxation in the SAI apart from the following:

The information provided is as per the provisions of the Income Tax Act, 2025 (“the Act”), as amended by the Finance Act, 2026. The information is provided for general information only. It does not purport to be a complete analysis of all relevant tax considerations; nor does it purport to be a complete description of all potential tax costs, tax incidence and risks for the investors. In view of the individual nature of the implications, each investor is advised to consult his or her own tax advisors/authorized dealers with respect to the specific amount of tax and other implications arising out of his or her participation in the Schemes. It is assumed that units of mutual fund are held as capital asset by the investors.

$Specified Mutual Funds Particulars Resident Investors NRI/PIOs & Other Non- FPI Investors Mutual resident Investors other Fund than FPI Tax Rates TDS Tax Rates TDS Rates Tax Rates TDS Rates Tax / TDS Rates Rates 68Tax on Taxable at 10% i.In respect 20% [As per 20% (u/s 20% [As NIL Income normal [As per of non- SI. No. 10 210) per SI. No. [Sch.VII(20)] Distributed rates of SI. No. resident of Section 15 of by Mutual tax 4(i) of non- 393(2)] or Section Funds applicable Section corporate as per 393(2)] or to the 393(1)] Taxable at applicable as per assessee normal rates DTAA applicable of tax whichever DTAA applicable is lower whichever to the is lower assessee (other than units purchased in foreign currency) ii.In respect of non- resident (not being company) or foreign corporates - 20%(for units purchased in foreign currency) Capital Gains

Long Term:

Listed Units 12.5% (u/s NIL 12.5% (u/s 12.5% [As 12.5% NIL NIL of a 197) 197) per SI. No. without [Sch.VII(20)] Specified 17 of exchange Mutual Fund Section fluctuation acquired 393(2)] (u/s 210) prior to 1 April 2023 Unlisted 12.5% (u/s NIL 12.5% 12.5% 12.5% NIL Units of a 197) without without without [Sch.VII(20)] Specified exchange exchange exchange Mutual Fund fluctuation fluctuation fluctuation acquired (u/s 197) [As per SI. (u/s 210) prior to 1 No. 17 of April 2023 Section 393(2)] NIL

Short Term:

Units of a Taxable at NIL In respect of In respect 30% (u/s NIL NIL Specified normal non- of non- 210) [Sch.VII(20)] Mutual Fund rates of resident resident acquired on tax non- non or after 1st applicable corporate corporates April 2023 to the Taxable at - 30% will be short assessee normal rates term of tax In respect irrespective applicable of non- of holding to the resident period assessee. corporates 69(u/s 393):

In respect of 35% non- resident

corporates:

35% $As per section 76, "Specified Mutual Fund" means, (a) a Mutual Fund by whatever name called, which invests more than sixty-five per cent of its total proceeds in debt and money market instruments; or (b) a fund which invests sixty-five per cent or more of its total proceeds in units of a fund referred to in sub- clause(a). As per the said section, gains/losses from units of Specified Mutual Fund would be deemed to be short term capital gain/losses irrespective of the holding period. This is applicable for all such units which are acquired on or after Apr 1, 2023. For units which were acquired prior to that, rates applicable to long term capital gains shall be applicable if the units are held for a period of 24 months or more.

Additional Notes:

1. Income of Mutual Fund is exempt from tax as per section SchVII(20) of the Act.

2. Based on the investment objectives of the scheme, the scheme will potentially be classified as "Specified Mutual Fund" for the purpose of taxation. Accordingly, the rates covered above are as applicable to Specified Mutual Funds.

3. These rates should also applicable to units acquired in case of consolidation of options under any scheme of a mutual fund (in the absence of any specific exemption provision in the Act)

4. The above rates are subject to surcharge as applicable (refer table below for rates) and Health and Education cess at the rate of 4% on income tax and surcharge.

Income > 50 Income > 1 Income > 2 Income > Income lakhs and cr and cr and 5 cr and Particulars exceeding upto 1 upto 2 upto 5 upto 10 10 cr(in Rs) crores(in Rs) cr(in Rs) cr(in Rs) cr(in Rs) Resident and Non Resident Individuals / HUFs / BOIs / AOPs and Artificial juridical 10% 15% 15% 15% 15% persons - Long Term Capital Gains Non Resident Individuals / HUFs / BOIs / AOPs and Artificial juridical persons - Short Term 10% 15% 25% 25%& 25%& Capital Gains and Income Distribution Firms, Local authorities - 12% 12% 12% 12% Co-operative societies - 7% 7% 7% 12% Co-operative societies ++(New regime under section 10% 10% 10% 10% 10%

203) Domestic Company - 7% 7% 7% 12% Domestic Company ++(New regime under section 10% 10% 10% 10% 10%

200) FII/ FPI, Foreign company - 2% 2% 2% 5% Please note surcharge is not applicable in case of TDS deducted on income distributed to resident investors under as per SI. No. 4(i) of Section 393(1) 70& The maximum rate of surcharge for individuals and HUFs or association of persons [other than a cooperative society], or body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (g) of clause (77) of section 2 who opt for the new tax regime under section 202, shall be 25% instead of 37% under normal provisions (Old tax regime). The new tax regime would be the default tax regime from FY 2023-24 onwards.

'++ In case company / co-operative society opts for new regime of taxation, then the surcharge would be applicable at the rate of 10% irrespective of the taxable income.

5. Any person entitled to receive any sum or income or amount, on which tax is deductible under Chapter XIX A (hereafter referred to as deductee), shall furnish his valid and operative Permanent Account Number to the person responsible for deducting such tax (hereafter referred to as deductor), failing which tax shall be deducted at the higher of the following rates, namely:

(i) at the rate specified in the relevant provision of this Act; or

(ii) at the rate or rates in force; or

(iii) at the rate of twenty per cent.

The aforesaid provision dealing with higher taxation in the absence of furnishing Permanent Account Number shall not apply to a non-resident with effect from 1st June, 2016 on furnishing the following details and documents by such non-resident:

(i) name, e-mail id, contact number;

(ii) (ii) address in the country or specified territory outside India of which the non-resident is a resident;

(iii) (iii) a certificate of his being resident in any country or specified territory outside India from the Government of that country or specified territory if the law of that country or specified territory provides for issuance of such certificate;

(iv) (iv) Tax Identification Number of the non-resident in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the non-resident is identified by the Government of that country or the specified territory of which he claims to be a resident.

6. In case of investments by NRIs in closed ended funds during NFO, at the time of redemption of units, TDS will be deducted at the applicable rate. However, in respect of those Unit Holders who have acquired the units on the Stock Exchange post listing of units, the Unit Holders would need to provide a certificate from a Chartered Accountant certifying the details of acquisition of units to the Fund within two days of maturity of the Scheme, so as to enable the Fund to deduct TDS at the applicable rates. In the event of such details not being provided, the Fund would deduct TDS on the redemption proceeds at the highest rate of TDS applicable.

7. For detailed tax implications, please refer to 'SECTION IX – TAX & LEGAL & GENERAL INFORMATION'

provided in 'Statement of Additional Information ('SAI')'.

G. RIGHTS OF UNITHOLDERS Please refer to SAI for details.

H. List of official points of acceptance Website Link- https://www.dspim.com/mandatory-disclosures/disclosures-under-offer-documents/list-of- investor-service-centers-iscs-official-points-of-official-points-of-acceptance-collecting-banker-details 71I. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations For Which Action May Have Been Taken Or Is In The Process Of Being Taken By Any Regulatory Authority Investors are requested to refer AMC website. (Link- https://www.dspim.com/mandatory- disclosures/disclosures-under-offer-documents/penalties-pending-litigation-or-proceedings-findings-of- inspections-or-investigations).

Undertaking from Trustees The Trustees have ensured that DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund, approved by them, is a new product offered by DSP Mutual Fund and is not a minor modification of any existing scheme/fund/product. DSP CRISIL-IBX Financial Services 9 to 12 Months Debt Index Fund has been approved by the Trustees vide circular resolution dated July 15, 2026.

Notwithstanding anything contained in this SID, the provisions of the SEBI (MF) Regulations, 2026 and the guidelines there under shall be applicable.

For DSP Trustee Private Limited

Trustee: DSP Mutual Fund Sd/- Ms. Pravin Tripathi Director

Place: Mumbai

Date: July 23, 2026 72