Angel One Gold ETF FOF

SCHEME INFORMATION DOCUMENT SECTION I Angel One Gold ETF FOF (An open-ended fund of fund scheme investing in units of Angel One Gold ETF) The face value of the Units is Rs. 10/- per unit. 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 the actual investments are made. 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 for continuous sale and repurchase on or before : [*] Scheme Code [*] Name of the Mutual Fund : Angel One Mutual Fund Name of the Asset : Angel One Asset Management Company Limited Management Company CIN:U66301MH2023PLC402297 Name of the Trustee Company : Angel One Trustee Limited CIN : U64300MH2023PLC403520 Address of the above entities : G-1, Ground Floor, Ackruti Trade Centre, Road No. 7, Kondivita, MIDC, Andheri (East), Mumbai – 400 093 Website : www.angelonemf.com The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 1996, (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 Page 1 of 59prospective 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 Angel One Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on www.angelonemf.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 Scheme Information Document is dated August 01, 2025. Page 2 of 59INDEX Sr. No. Particulars Page no. I HIGHLIGHTS/SUMMARY OF THE SCHEME 5 DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY 11 II INFORMATION ABOUT THE SCHEME 12 A HOW WILL THE SCHEME ALLOCATE ITS ASSETS? 12 B WHERE WILL THE SCHEME INVEST? 14 C WHAT ARE THE INVESTMENT STRATEGIES? 15 D HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? 15 E WHO MANAGES THE SCHEME? 15 F HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE 16 MUTUAL FUND? G HOW HAS THE SCHEME PERFORMED? 16 H ADDITIONAL SCHEME RELATED DISCLOSURES 16 III OTHER DETAILS 18 A COMPUTATION OF NAV 18 B NEW FUND OFFER (NFO) EXPENSES 19 C ANNUAL SCHEME RECURRING EXPENSES 19 D LOAD STRUCTURE 22 E VALUATION 22 II SECTION II 23 I INTRODUCTION 23 A Definitions/interpretation 23 B Requirement of minimum investors in the Scheme 23 C Risk factors (Scheme specific risk factors) 23 D Risk Management Strategies 30 II INFORMATION ABOUT THE SCHEME 32 A Where will the Scheme invest ? 32 B What are the investment restrictions? 32 Page 3 of 59Sr. No. Particulars Page no. C Fundamental Attributes 34 D Index Methodology 34 E Other Scheme Specific Disclosures 35 III OTHER DETAILS A Details of Benchmark, Investment Objective, Investment Strategy, 46 TER, AUM, Year wise performance, Top 10 Holding/ link to Top 10 holding of the underlying fund viz. Angel One Gold ETF B Periodic Disclosures 46 C Transparency/NAV Disclosure 47 D Transaction charges and stamp duty 47 E Associate Transactions 47 F Taxation 47 G Rights of Unitholders 50 H List of Official Points of Acceptance 50 I Penalties, pending litigation or proceedings, findings of inspections or 50 investigations for which action may have been taken or is in the process of being taken by any Regulatory Authority Page 4 of 59PART I. HIGHLIGHTS / SUMMARY OF THE SCHEME Sr. Title Description No. I. Name of the scheme Angel One Gold ETF FOF II. Category of the Other commodity based Fund of Fund scheme Scheme III. Scheme type An open-ended fund of fund scheme investing in units of Angel One Gold ETF. IV. Scheme code [*] V. Investment objective The investment objective of the Scheme is to seek to generate returns by investing in units of Angel One Gold ETF. However, there can be no assurance or guarantee that the investment objective of the Scheme will be achieved. VI. Liquidity / listing The Scheme offers Units for Subscription and Redemption at NAV details based prices on each Business Days on an ongoing basis. VII. Benchmark (Total Domestic price of gold. The Trustee reserves the right to change Return Index) benchmark in future for measuring performance of the Scheme subject to SEBI MF Regulations and circulars issued by SEBI from time to time. VIII. NAV disclosure The AMC will calculate and disclose the first NAV within 5 Business Days from the date of allotment. Subsequently, the NAV will be calculated and disclosed at the close of every Business Day. NAVs will be determined for every Business Day except in special circumstances and will be calculated upto four decimal places. NAVs of the Scheme shall be made available on the website of AMFI (www.amfiindia.com) and the Mutual Fund (www.angelonemf.com) by 10.00 a.m. on the following Business Day. The NAVs shall also be available on the call free number 1800-209-0231 and on the website of the Registrar CAMS (www.camsonline.com). Please refer to Part II (Information about the Scheme) – III (Other Details) – B (Transparency / NAV Disclosure) for further details. Page 5 of 59Sr. Title Description No. IX. Applicable timelines Dispatch of Redemption proceeds: The Fund shall dispatch the Redemption proceeds within 3 (three) Business Days from the date of acceptance of valid Redemption request at any of the Official Points of Acceptance of transactions. Further, Investors 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 14.2 of SEBI Master Circular dated June 27, 2024, the AMC may follow the additional timelines as prescribed. In case the Redemption proceeds are not made within 3 Business Days from the date of Redemption or Repurchase, interest will be paid @15% per annum or such other rate from the 4th day onwards, as may be prescribed by SEBI from time to time. Please refer to the SAI for details on exceptional scenarios. X. Plans and Options The Scheme has two Plans – (a) Regular Plan and (b) Direct Plan. Plans/Options and Regular Plan - Regular Plan is available for all types of Investors sub options under the investing through a Distributor. Scheme Direct Plan - Direct Plan is only for Investors who purchase/subscribe Units in the Scheme directly with the Fund and is not available for Investors who route their investments through a Distributor. Each of the above Plans offer Growth Option only. Growth Option - This option is suitable for Investors who are seeking long term capital growth. For details with respect to AMFI Best Practices Guidelines dated February 2, 2024 on treatment of applications received with invalid ARNs or ARNs subsequently found to be invalid, Investors are requested to refer to the relevant provisions of the SAI. Default scenarios available to the Investors under the Plans of the Scheme Treatment of applications under "Direct" / "Regular" Plans: Scenario Broker Code Plan Default mentioned by mentioned Plan to the Investor by the be Investor captured 1 Not mentioned Not Direct mentioned Plan 2 Not mentioned Direct Direct Plan 3 Not mentioned Regular Direct Plan Page 6 of 59Sr. Title Description No. 4 Mentioned Direct Direct Plan 5 Direct Not Direct Mentioned Plan 6 Direct Regular Direct Plan 7 Mentioned Regular Regular Plan 8 Mentioned Not Regular Mentioned Plan For detailed disclosure on default Plans and options, kindly refer SAI. Both the Plans will have a common portfolio. The Trustee reserves the right to add/discontinue any other options/ sub-options under the Scheme. XI Load Structure Entry Load : Not Applicable Exit Load : Nil The Trustee shall have the right to modify the Exit Load structure with prospective effect subject to a maximum prescribed under the SEBI MF Regulations. XII. Minimum Application During New Fund Offer : Amount Lumpsum purchase - Rs. 500/- and in multiples of Re. 1/- thereafter SIP – Please refer below table. During Ongoing Offer : Lumpsum purchase – Rs. 500/- and in multiples of Re. 1/- thereafter SIP and Minimum Minimum Amount frequency Instalments (Nos.) Rs.250/- & in multiples of Daily 30 Re.1/- thereafter Rs.500/- & in multiples of Weekly 12 Re.1/- thereafter Rs.500/- & in multiples of Fortnightly 12 Re.1/- thereafter Rs.500/- & in multiples of Monthly 12 Re.1/- thereafter Rs.1,500/- & in multiples Quarterly 4 of Re.1/- thereafter XIII Minimum Additional Rs.500/- and in multiples of Re.1/- thereafter. Purchase Amount Page 7 of 59Sr. Title Description No. (including switch-ins during on-going offer) XIV Minimum There is no minimum amount / units for Redemption / switch-out. Redemption / switch out amount XV New Fund Offer NFO opens on : [*] Period NFO closes on : [*] This is the period during which a new Minimum duration of the NFO will be 3 working days and will not be scheme sells its units kept open for more than 15 days. Any changes in the NFO dates will to its Investors. be announced through an addendum uploaded on the AMC website (www.angelonemf.com). XVI New Fund Offer Price Rs. 10/- per unit. This is the price per unit that the Investors have to pay to invest during the NFO. XVII Segregated portfolio The AMC may create a segregated portfolio of debt and Money / side pocketing Market Instruments in the Scheme in case of a credit event/actual disclosure default and to deal with liquidity risk. In this regard, the term ‘segregated portfolio’ shall mean a portfolio comprising of debt or Money Market Instrument affected by a credit event / actual default that has been segregated in a mutual fund scheme and the term ‘main portfolio’ shall mean the scheme portfolio excluding the segregated portfolio. The term ‘total portfolio’ shall mean the scheme portfolio including the securities affected by the credit event / actual default. For more details, kindly refer to SAI. XVIII Swing pricing Not Applicable disclosure XIX Stock Lending Not Applicable XX How to apply and Please refer to the SAI for detailed process (physical and online) with where can respect to NFO, additional/ongoing purchase, investments by NRIs applications for (Non-Resident Indians), FPIs (Foreign Portfolio Investors) and Foreign Subscription / Investors, Joint Applications, etc. Investors can also read further Redemption be details in the application form available on the AMC website submitted (www.angelonemf.com). During the New Fund Offer (“NFO”) period, the applications for Subscription/Redemption/switches can be submitted at the designated Official Points of Acceptance of the AMC and CAMS. Page 8 of 59Sr. Title Description No. Pursuant to paragraph 14.8 of the SEBI Master Circular dated June 27, 2024, an Investor can also subscribe to the New Fund Offer (NFO) through ASBA facility. For further details, refer to the SAI. XXI Investor Services Contact details for general service requests and for compliant resolution: E-mail : support@angelonemf.com Toll-Free : 1800-209-0231 Details of Investor Relation Officer : Name : Mr. Murali Ramasubramanian Address and Contact Number : Angel One Asset Management Company Limited, G-1, Ground floor, Ackruti Trade Centre, Road No. 7, Kondivita, MIDC, Andheri (East), Mumbai – 400 093. Tel. No. : +91-22-6977 7777 XXII Specific attribute of Not applicable the Scheme XXIII Special products Systematic Investment Plan (SIP) /facilities available  SIP Top Up Facility during the NFO and  Any Day SIP on ongoing basis  SIP Pause Facility Systematic Withdrawal Plan (SWP)* Systematic Transfer Plan (STP)* *Available on ongoing basis Minimum SIP & STP Minimum Amount Instalments Frequency (Nos.) Rs.250/- & in multiples Daily 30 of Re.1/- thereafter Rs.500/- & in multiples Weekly 12 of Re.1/- thereafter Rs.500/- & in multiples Fortnightly 12 of Re.1/- thereafter Rs.500/- & in multiples Monthly 12 of Re.1/- thereafter Rs.1,500/- & in Quarterly multiples of Re.1/- 4 thereafter Minimum SWP Minimum Amount Instalments Frequency (Nos.) Rs.500/- & in Monthly multiples of Re.1/- 2 thereafter Page 9 of 59Sr. Title Description No. Rs.1,500/- & in Quarterly multiples of Re.1/- 2 thereafter Rs.3,000/- & in Half-Yearly multiples of Re.1/- 2 thereafter Rs.3,000/- & in Yearly multiples of Re.1/- 2 thereafter For further details on the above, please refer to the SAI. XIV Weblink This is a new scheme and the TER details shall be available from the first NAV date at the following link : Link for last 6 months and Daily TER : www.angelonemf.com/daily-ter Link for Scheme factsheet: www.angelonemf.com/downloads Page 10 of 59DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY It is confirmed that: (i) The Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 1996 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 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 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 Scheme Information Document including figures, data, yields etc. have been checked and are factually correct. (vi) A confirmation that the AMC has complied with the compliance checklist applicable for Scheme Information Documents and other than cited deviations/that there are no deviations from the SEBI MF Regulations. (vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 1996 and the guidelines thereunder shall be applicable. (viii) The Trustee has ensured that Angel One Gold ETF FOF approved by them is a new product offered by Angel One Mutual Fund and is not a minor modification of any existing scheme/fund/product. Date : August 01, 2025 Name : Ferhana Mansoor Place : Mumbai Designation : Chief Compliance Officer & Company Secretary Page 11 of 59PART II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? Under normal circumstances, the asset allocation under the Scheme will be as follows: Indicative asset allocation Instruments (% of total assets) Minimum Maximum Units of Angel One Gold ETF 95 100 Cash & Cash Equivalents and Money Market instruments, 0 5 Reverse repo and / or Tri-Party Repo on Government securities and / or Treasury bills and/or units of money market / liquid schemes Cash Equivalents include Government Securities, T-Bills and Repo on Government Securities having residual maturity of less than 91 days. A portion of the net assets may be invested in Money Market Instruments permitted by SEBI / RBI to meet the liquidity requirements of the Scheme. The cumulative gross exposure through units of the underlying scheme (viz. Angel One Gold ETF), Money Market Instruments, reverse Repo and / or Tri-Party Repo on Government Securities and / or Treasury bills and/or units of money market / liquid schemes and other permitted securities/assets shall not exceed 100% of the net assets of the Scheme, as per paragraph 12.24 of the SEBI Master Circular dated June 27, 2024. As per paragraph 12.25 of the SEBI Master Circular dated June 27, 2024, cash and cash equivalents having residual maturity of less than 91 days shall not be considered for the purpose of calculating gross exposure limit. SEBI has vide its letter dated November 03, 2021 clarified that cash equivalents shall consist of Government Securities, T-Bills and Repo on Government Securities. Indicative Table (Actual instrument/percentages may vary subject to applicable SEBI circulars) Sr. Type of Instrument Percentage of exposure Circular reference No. 1. Mutual Fund Upto 5% of the net assets of all the Regulation 44(1), Seventh schemes schemes of the Mutual Fund. Schedule of the SEBI MF Regulations Page 12 of 59The Scheme will not invest / have exposure in the following instruments : Sr. Particulars No. 1 Equity securities and equity related instruments 2 Securitised Debt 3 Real Estate Investment Trusts (REITs) or Infrastructure Investment Trusts (InvITs) 4 Fund of Fund schemes 5 Credit Default Swap transactions 6 Unlisted Debt Instruments 7 Debt Instruments with special features (AT1 and AT2 Bonds) 8 Debt Instruments with Structured Obligations / Credit Enhancements 9 Bespoke or complex debt products 10 Short selling of securities 11 Repo / Reverse Repo in corporate debt securities 12 Foreign Securities 13 Unrated instruments (except TREPS/ Government Securities/ T- Bills / Repo and Reverse Repo in Government Securities) 14 Inter scheme transactions 15 Derivative transactions Change in Investment Pattern Portfolio rebalancing due to short term defensive consideration : Any alteration in the investment pattern will be for a short term on defensive considerations as per paragraph 1.14.1.2.b of the SEBI Master Circular dated June 27, 2024, 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 breaches : In the event of deviation from mandated asset allocation mentioned above due to passive breaches, the rebalancing will be carried out in 30 business days. Where the portfolio is not rebalanced within 30 business days, justification for the same including details of efforts taken to rebalance the portfolio shall be placed before the Investment Committee and reasons for the same shall be recorded in writing. The Investment Committee, if so desires, can extend the timelines up to sixty (60) business days from the date of completion of mandated rebalancing period in accordance with clause 2.9 of SEBI Master Circular dated June 27, 2024. However, at all times the portfolio will adhere to the overall investment objectives of the Scheme. Page 13 of 59B. WHERE WILL THE SCHEME INVEST? The corpus of the Scheme will be invested in the units of Angel One Gold ETF. Subject to the SEBI MF Regulations, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities / instruments: 1) Units of Angel One Gold ETF 2) Reverse Repo and/or Tri-Party Repo on Government Securities and/or Treasury bills 3) Cash & Cash Equivalents which include Government Securities, T-bills and Repo on Government Securities having residual maturity of less than 91 days. 4) Money Market Instruments which include commercial papers, commercial bills, treasury bills, Government Securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, and any other like instruments as specified by the Reserve Bank of India from time to time to meet the liquidity requirements. 5) Units of money market / liquid mutual fund schemes, subject to requisite regulatory guidelines. 6) Any other securities / instruments as may be permitted by SEBI from time to time, subject to requisite regulatory approvals, if any. The securities mentioned above could be privately placed, secured, unsecured and of any maturity. The securities may be acquired through secondary market operations, private placement, rights offers or negotiated deals. Pending deployment of funds of the Scheme in securities in terms of the investment objective of the Scheme, the AMC may park the funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines mentioned under clause 12.16 of the SEBI Master Circular dated June 27, 2024. The AMC shall not charge any investment management and advisory fees for parking of funds in such short term deposits of scheduled commercial banks for the scheme. MONEY MARKET IN INDIA The money market in India essentially consist of the call money market (i.e. market for overnight and term money between banks and institutions), Repo transactions (temporary sale with an agreement to buy back the securities at a future date at a specified price), commercial papers (CPs, short term unsecured promissory notes, generally issued by corporates), certificate of deposits (CDs, issued by banks) and Treasury Bills & Cash Management Bills (issued by RBI). In a predominantly institutional market, the key money market players are banks, financial institutions, insurance companies, mutual funds, primary dealers and corporates. Following table exhibits various debt instruments along with indicative yields as on July 30, 2025 : Instruments Yield level (% per annum) 3 months CP 6.54 3 months CD 6.04 1 year CP 6.83 1 year CD 6.31 Source: NSE Indices Ltd. Note: Yields provided in the above table are based on the Nifty CP & Nifty CD indices The actual yields will, however, vary in line with general levels of interest rates and debt/money market conditions prevailing from time to time. Detailed definition and applicable regulations/guidelines for each instrument is included in Section II. Page 14 of 59C. WHAT ARE THE INVESTMENT STRATEGIES? The Scheme is a passively managed Fund of Fund which will employ an investment objective to generate returns that are linked to the returns generated by the underlying ETF, i.e. Angel One Gold ETF. Accordingly, the Scheme may buy/sell the units of Angel One Gold ETF either directly with the Fund or through the secondary market on the Stock Exchange(s). The Scheme will remain invested in the underlying scheme regardless of the prevailing gold price or future outlook for this asset class. The Scheme will invest at least 95% of its total assets in Angel One Gold ETF and it may hold up to 5% of their total assets in money market securities. The AMC shall endeavor that the returns of the Scheme shall correspond with that of Angel One Gold ETF. Procedure and recording of investment decisions and risk control All investment decisions relating to the Scheme will be undertaken by the AMC in accordance with the Regulations and the investment objectives specified in this Scheme Information Document. All investment decisions taken by the AMC along with justification in relation to the Scheme shall be recorded. The designated fund manager of the Scheme will be responsible for taking the day-to-day investment decisions and will inter alia be responsible for asset allocation, security selection and timing of investment decisions. PORTFOLIO TURNOVER As the Scheme will follow a passive investment strategy, the endeavor will be to minimize portfolio turnover subject to the exigencies and needs of the Scheme. Generally, as the Scheme is open-ended, turnover will be confined to rebalancing of portfolio on account of new Subscriptions and Redemptions. A higher churning of the portfolio could attract high transactions of the nature of brokerage, custody charges, etc. D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? Domestic price of gold is selected as the benchmark of the Scheme. The Trustee reserves the right to change benchmark in future for measuring performance of the Scheme subject to SEBI MF Regulations and circulars issued by SEBI from time to time. The composition of the benchmark is such that it is most suited for comparing performance of the Scheme. E. WHO MANAGES THE SCHEME? The Fund Managers of the Scheme are Mr. Mehul Dama and Mr. Kewal Shah. Page 15 of 59Name / Age / Brief Experience Other schemes Designation Qualification managed / co- managed Mr. Mehul 42 years Mr. Mehul Dama has over 19 years of work  Angel One Nifty Dama experience in financial services industry Total Market Index B. Com., C. A. including 14 years in Indian Passive Mutual Fund Fund industry, across operations, fund  Angel One Nifty accounting, valuation, and investment roles. Total Market ETF Please find below brief details of his  Angel One Nifty 1D experience: Rate Liquid ETF – • Angel One AMC : December 2023 till Growth Date  Angel One Nifty 50 • Nippon India AMC : ETF • April 2018 to December 2023 (Fund  Angel One Nifty 50 Manager & Dealer ETF) Index Fund • November 2016 to April 2018 (Lead  Angel One Gold ETF Finance) • Goldman Sachs AMC : August 2011 to November 2016 (Vice President – Controllers) • Benchmark AMC : January 2010 to August 2011 (Assistant Vice President– Operations /Controllers) Mr. Kewal 35 years Mr. Kewal Shah has an overall experience of  Angel One Nifty Shah over 10 years across Operations and Dealing Total Market Index PGDM functions in the mutual fund industry. Fund (Finance)  Angel One Nifty Prior to joining Angel One AMC, Mr. Kewal Total Market ETF Shah was associated with ICICI Prudential  Angel One Nifty 1D AMC as Fund Manager where he managed Rate Liquid ETF – domestic and international ETFs along with Growth other passive funds for around 2.5 years, prior  Angel One Nifty 50 to which he was part of the Operations team ETF for around 5 years. Mr. Kewal Shah was also  Angel One Nifty 50 associated with Philip Capital (India) Pvt. Ltd. Index Fund and with JM Financial Services Ltd. in the  Angel One Gold ETF Operations team. F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND? The Mutual Fund does not have any Fund of Fund scheme as on the date of this SID. G. HOW HAS THE SCHEME PERFORMED? The Scheme is a new scheme and does not have any performance track record. H. ADDITIONAL SCHEME RELATED DISCLOSURES i. Scheme’s portfolio holdings: Page 16 of 59The Scheme is a new scheme and does not have any portfolio holdings. Investors can refer to the below link for any information on the above point as and when applicable (www.angelonemf.com/downloads). ii. Functional website link for Portfolio Disclosure: The Scheme is a new scheme and hence, this disclosure is currently not applicable. Investors can refer to the below link for any information on the above point as and when applicable (www.angelonemf.com/downloads). iii. Portfolio Turnover Rate: The Scheme is a new scheme and hence, this is currently not applicable. iv. Aggregate investment in the Scheme by : Sr. No. Category of Net Value Market Value (in Rs.) Persons Units NAV per units Not Applicable* *The Scheme is a new scheme and hence, this disclosure is currently not applicable. For details of investments made by the Directors and Key Personnel of the AMC, please refer to SAI. v. Expense ratio of underlying scheme (viz. Angel One Gold ETF) : The Scheme is a new scheme and hence, this disclosure is currently not applicable. Investors can refer to the below link for any information on the above point as and when applicable (www.angelonemf.com/daily-ter). vi. Investments of AMC in the Scheme: From time to time and subject to the SEBI MF Regulations, the Sponsor, its associate companies and subsidiaries, and the AMC may invest either directly or indirectly in the Scheme. The AMC shall not be entitled to charge any fees on investments made by the AMC in the Scheme. Please refer to (www.angelonemf.com/downloads) for details of investments made by the AMC in the Scheme. Page 17 of 59PART III- OTHER DETAILS A. COMPUTATION OF NAV The NAV of the Units of the Scheme will be computed by dividing the net assets of the Scheme by the number of Units outstanding as on the valuation date. The Fund shall value its investments according to the valuation norms, as specified in Schedule VIII of the SEBI MF Regulations or such norms as may be prescribed by SEBI from time to time, and as stipulated in the valuation policy and procedures mentioned in the SAI. NAV of Units under the Scheme shall be calculated as shown below : NAV (Rs.) = Market or Fair Value of + Current Assets - Current Liabilities and Provisions Scheme's investments No. of Units outstanding under the Scheme During the continuous offer of the Scheme, the Units will be available at the Applicable NAV based prices. NAV will be calculated upto four decimal places at the close of every Business Day of the Scheme and will be declared on each Business Day. Illustration: Computation of NAV – Market or Fair Value of Scheme’s investments : Rs. 10,000,000; Current assets of the Scheme : Rs. 2,500,000; Current Liabilities and Provisions : Rs. 1,500,000; No. of Units outstanding : 500,000. Thus, the NAV will be calculated as: NAV = Rs. 10,000,000 + Rs. 2,500,000 - Rs. 1,500,000 500,000 Therefore, the NAV of the Scheme is Rs. 22/-. Computation of Repurchase Price - If the Applicable NAV is Rs. 10, Exit Load is 2% then Redemption price will be Rs. 10* (1-0.02) = Rs. 9.80. The Redemption Price will not be lower than 95% of the NAV. For details on policies related to computation of NAV, rounding off, procedure in case of delay in disclosure of NAV, etc. please refer to SAI. Page 18 of 59B. NEW FUND OFFER (NFO) EXPENSES These expenses are incurred for the purpose of various activities related to the NFO like marketing and advertising, Registrar expenses, printing and stationary, bank charges etc. Such expenses shall be borne by the AMC and will not be charged to the Scheme. C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses for operating the Scheme. These expenses include Investment Management and Advisory Fee charged by the AMC, Registrar and Transfer Agent’s fee, marketing and selling costs etc. as given in the table below. The AMC has estimated that upto 1.00% (plus additional expenses as permitted under SEBI MF Regulations) of the daily net assets of the Scheme will be charged to the Scheme as expenses. For the actual current expenses being charged, Investors should refer to the website of the Mutual Fund (viz. www.angelonemf.com/daily-ter). Expense Head % p.a. of daily Net Assets (Estimated p.a.) Investment Management & Advisory Fee Audit fees/fees and expenses of trustees Custodial Fees Registrar & Transfer Agent Fees including cost of providing account statements / IDCW / Redemption cheques/ warrants Marketing & selling expenses including Agents’ commission and statutory advertisement Listing and licensing fees Upto 1.00% Costs related to Investor communications Costs of fund transfer from location to location Brokerage & transaction cost pertaining to distribution of units Goods & Services Tax on expenses other than investment and advisory fees Brokerage and transaction cost (including GST) over and above 12 bps and 5 bps for cash and Derivative market trades respectively Other Expenses* Maximum Total Expense Ratio (TER) permissible under Regulation 52 Upto 1.00% (6)(b)^ Additional expenses for gross new inflows from specified Investors and Upto 0.30% cities under Regulation 52 (6A)(b) * As permitted under Regulation 52 of the SEBI MF Regulations or such other basis as specified by SEBI from time to time. Expenses will be charged on daily net assets. The above expenses are fungible within the overall maximum limit prescribed under SEBI MF Regulations, which means there will be no internal sub-limits on expenses, and the AMC is free to allocate them within the overall TER. Investors will bear the recurring expenses of the underlying fund (viz. Angel One Gold ETF) in addition to the recurring expenses charged by the Scheme. Direct Plan shall have a lower expense ratio excluding distribution expenses, commission, etc. as compared to the Regular Plan and no commission for distribution of Units will be paid/ charged under Page 19 of 59Direct Plan. 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 Regular Plan. Brokerage and transaction costs (inclusive of GST) which are incurred for the purpose of execution of trades, shall be charged to the Scheme as per Regulation 52(6A)(a) of SEBI MF Regulations not exceeding 0.12 per cent in case of cash market transactions and 0.05 per cent in case of Derivatives transactions. With effect from April 1, 2023, to align with Indian Accounting Standards requirement, transactions cost incurred for the purpose of execution of trades are expensed out (viz. charged to Revenue Account instead of Capitalization (i.e. forming part of cost of investment)). Any payment towards brokerage and transaction cost, over and above the said 0.12 percent and 0.05 percent for cash market transactions and Derivatives transactions respectively may be charged to the Scheme within the maximum limit of Total Expense Ratio (TER) as prescribed under Regulation 52 of the SEBI MF Regulations. 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 the AMC, its associates, Sponsor, Trustee or any other entity through any route. The recurring expenses of the Scheme (including the Investment Management and Advisory Fees) shall be as per the limits prescribed under the SEBI (MF) Regulations. These are as follows: The TER of the Scheme including weighted average of the total expense ratio levied by the underlying scheme shall not exceed 1.00 per cent of the daily net assets of the Scheme. Provided that the total expense ratio to be charged over and above the weighted average of the total expense ratio of the underlying scheme shall not exceed two times the weighted average of the total expense ratio levied by the underlying scheme, subject to the overall ceilings as stated above. The total expenses of the Scheme including the investment management and advisory fee shall not exceed the limit stated in Regulation 52(6) of the SEBI (MF) Regulations and amended thereto. The AMC may charge Goods and Services Tax (“GST”) on investment and advisory fees to the Scheme of the Mutual Fund in addition to the maximum limit of total expenses ratio as prescribed in Regulation 52 of the Regulations, whereas GST on other than investment and advisory fees, if any, shall be borne by the Scheme within the maximum limit as per regulation 52 of the SEBI MF Regulations. Expenses not exceeding 0.30 per cent of the daily net assets of the Scheme shall be charged to the Scheme, if the new inflows from retail Investors from B30 cities as specified by SEBI from time to time are at least: (i) 30 per cent of the gross new inflows from retail Investors from B30 cities into the Scheme, or; (ii) 15 per cent of the average assets under management (year to date) of the Scheme, whichever is higher. Provided that if inflows from retail Investors from B30 cities are less than the higher of the above, such expenses on daily net assets of the Scheme shall be charged on proportionate basis. Provided further that expenses charged under this paragraph shall be utilised for distribution expenses incurred for bringing inflows from retail Investors from B30 cities. Provided further that amount incurred as expense on account of inflows from retail Investors from B30 cities shall be credited back to the Scheme in case the said inflows are redeemed within a period of one year from the date of investment. For the above purposes, ‘B30 cities’ shall be beyond Top 30 cities as at the end of the previous financial year as communicated by AMFI. Retail Investors would mean individual Investors from whom inflows into Page 20 of 59the Scheme would amount upto Rs. 2,00,000/- per transaction. (Note - SEBI has vide its letter no. SEBI/HO/IMD-SEC-3/P/OW/2023/5823/1 dated February 24, 2023 and AMFI letter dated No. 35P/ MEM-COR/ 85-a/ 2022-23 dated March 02, 2023, directed AMCs to keep B-30 incentive structure in abeyance with effect from March 01, 2023 till further notice.) The AMC shall adhere to the provisions of Chapter 10 of the SEBI Master Circular dated June 27, 2024 and various guidelines specified by SEBI as amended from time to time, with reference to charging of fees and expenses. Expenses shall be charged / borne in accordance with the regulatory requirements as may be prevailing from time to time. Accordingly : a. All Scheme related expenses including commission paid to distributors, shall be paid from the Scheme only within the regulatory limits and not from the books of the AMC, its associates, Sponsor, Trustee or any other entity through any route. Provided that, such expenses that are not specifically covered in terms of Regulation 52(4) can be paid out of AMC books at actual or not exceeding 2 bps of the AUM of the Scheme, whichever is lower. b. The Fund / the AMC shall adopt full trail model of commission in the Scheme, without payment of any upfront commission or upfronting of any trail commission, directly or indirectly, in cash or kind, through sponsorships, or any other route. c. 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 Regular Plan. d. No pass back, either directly or indirectly, shall be given by the Fund / the AMC / Distributors to the Investors. e. List of such miscellaneous expenses as specified/amended by AMFI/SEBI from time to time. Illustration in returns between Regular and Direct Plan Particulars Regular Plan Direct Plan Amount invested at the beginning of the year (Rs.) 10,000 10,000 Returns before Expenses (Rs.) 1,500 1,500 Expenses other than Distribution Expenses (Rs.) 150 150 Distribution Expenses (Rs.) 50 - Returns after Expenses at the end of the year (Rs.) 1,300 1,350 Returns 13.00% 13.50% Note: • The purpose of the above illustration is purely to explain the impact of expense ratio charged to the Scheme and should not be construed as providing any kind of investment advice or guarantee of returns on investments. • It is assumed that the expenses charged are evenly distributed throughout the year. The expenses of the Direct Plan under the Scheme may vary with that of the Regular Plan under the Scheme. • Calculations are based on assumed NAVs, and actual returns on your investment may be more, or less. • Any tax impact has not been considered in the above example, in view of the individual nature of the tax implications. Each Investor is advised to consult his or her own financial advisor. For the actual current expenses being charged to the Scheme, the Investor should refer to the website of the Mutual Fund at www.angelonemf.com/daily-ter). Any change in the expense ratio will be communicated to the Unit Holders through notice via SMS / e-mail at least three working days prior to the effective date of change. Such notice of change in TER shall also be updated on the AMC website at least three working days prior to effecting such change. Page 21 of 59D. LOAD STRUCTURE Entry Load : Not Applicable 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.angelonemf.com) or call at toll free no. 1800-209-0231 or reach out to your distributor. Type of Load Load chargeable (as % of NAV) Exit Nil The Exit Load charged, if any, shall be credited back to the Scheme. Goods and Services tax on Exit Load shall be paid out of the Exit Load proceeds and Exit Load net of Goods and Services tax shall be credited to the Scheme. Exit Load, if any, prevailing on the date of enrolment of SIP/ STP shall be levied in the Scheme. The following switches within the Scheme will not attract any Exit Load - (i) switch from Direct Plan to Regular Plan and (ii) switch from Regular Plan to Direct Plan where the investment in Regular Plan is without a Distributor (ARN) code. Investors are requested to check the prevailing load structure of the Scheme before investing. Any imposition or enhancement in the load shall be applicable on prospective investments only. Subject to the SEBI MF Regulations, the Trustee reserves the right to modify/alter the Load structure on the Units subscribed/redeemed on any Business Day. At the time of changing the Load structure, the AMC / Mutual Fund may adopt the following procedure: i. The addendum detailing the changes will be attached to Scheme Information Document and Key Information Memorandum. The addendum will be circulated to all the distributors/brokers so that the same can be attached to all Scheme Information Documents and Key Information Memoranda already in stock. ii. Arrangements will be made to display the addendum in the Scheme Information Document in the form of a notice in all the Investor Service Centres and distributors/brokers office. iii. The introduction of the Exit Load along with the details will be stamped in the acknowledgement slip issued to the Investors on submission of the application form and will also be disclosed in the statement of accounts issued after the introduction of such Load. iv. A public notice shall be provided on the website of the AMC in respect of such changes. E. VALUATION The closing price of the units of the underlying scheme viz. Angel One Gold ETF on the Stock Exchange shall be used for valuation by the Scheme. Page 22 of 59SECTION II I. INTRODUCTION A. Definitions/Interpretation Please refer the following link for Definitions/Interpretations : www.angelonemf.com/downloads B. Requirement of minimum Investors in the Scheme The Scheme shall have a minimum of 20 Investors and no single Investor shall account for more than 25% of the corpus of the Scheme. In case the Scheme does not have a minimum of 20 Investors in the stipulated period, the provisions of Regulation 39(2)(c) of the SEBI (MF) Regulations would become applicable automatically without any reference from SEBI and accordingly the Scheme shall be wound up and the units would be redeemed at Applicable NAV. The two conditions mentioned above shall also be complied within each subsequent calendar quarter thereafter, on an average basis, as specified by SEBI. If there is a breach of the 25% limit by any Investor over the quarter, a rebalancing period of one month would be allowed and thereafter the Investor who is in breach of the rule shall be given 15 days’ notice to redeem his/her/its exposure over the 25% limit. Failure on the part of the said Investor to redeem his/her/its exposure over the 25% limit within the aforesaid 15 days would lead to automatic Redemption by the Mutual Fund on the applicable Net Asset Value on the 15th day of the notice period. The Fund shall adhere to the requirements prescribed by SEBI from time to time in this regard. C. Risk factors (Scheme specific risk factors) (i) Risks relating to investing in the Scheme : (a) This being a Fund of Funds scheme, Investors will bear the expense ratio of the underlying scheme in addition to the expense ratio of the Scheme. (b) The Scheme’s performance may depend upon the performance of the underlying scheme. Any change in the investment policies or the fundamental attributes of the underlying scheme could affect the performance of the Scheme. (c) The liquidity of the Scheme’s investment may be restricted by trading volumes, transfer process and settlement periods. It may also be affected by the liquidity of the underlying ETF units. The liquidity for the Gold ETF units on the stock exchanges may be low and there might be an impact cost for liquidating the units on the exchanges. However, Authorised Participants are appointed for the underlying ETF to ensure that the market price of units is nearer to the NAV of the underlying Gold ETF units. (d) The portfolio disclosure of the Scheme will be limited to providing the particulars of the underlying ETF where the Scheme has invested and will not include the investments made by the underlying ETF. (e) The closing price of the units of the underlying ETF on stock exchange shall be used for valuation by the Scheme. In case the underlying ETF is not traded on any particular business day, then the NAV of the Scheme shall be derived based on NAV of the underlying ETF in accordance with the Valuation Policy. Any delay in declaration of NAV of the underlying fund may result in delay of the computation of the NAV of the Scheme. (f) The Scheme will subscribe/redeem directly with Fund according to the value equivalent to unit creation size as applicable for the underlying scheme subject to minimum execution value greater than Rs.25 crore or crores or such other amount as may be specified by SEBI from time to time. When Subscriptions/Redemptions received are not adequate enough for transaction directly with Fund, the Scheme will buy/sell units of the underlying scheme directly on the stock exchange without waiting for additional Subscription/Redemption. Page 23 of 59(g) The Scheme may invest in money market instruments from time to time, as per the asset allocation pattern, which will have a different return profile compared to gold returns profile. (h) As the Scheme is not actively managed, the underlying investments may be affected by a general decline in the domestic price of gold and other instruments invested in, by the underlying scheme. The Scheme will invest in the underlying scheme (viz. Angel One Gold ETF) and the AMC does not attempt to take defensive positions in declining markets. Further, the fund manager(s) do not make any judgment about the investment merit nor shall attempt to apply any economic, financial or market analysis. (ii) Risks relating to investing in underlying scheme (viz. Angel One Gold ETF) : (1) Risks associated with the Scheme being an Exchange Traded Fund : a) Absence of prior active market: Although the Units of the scheme will be listed on the Stock Exchange for trading, there can be no assurance that an active secondary market will develop or be maintained. b) Lack of market liquidity: Trading in Units of the scheme on the Stock Exchange on which it is listed may be halted because of market conditions or for reasons that, in the view of the concerned Stock Exchange or market regulator, trading in the ETF Units is inadvisable. In addition, trading in the Units of the scheme may be subject to trading halts caused by extraordinary market volatility pursuant to ‘circuit breaker’ rules. There can be no assurance that the requirements of the concerned Stock Exchange necessary to maintain the listing of the Units of the scheme will continue to be met or will remain unchanged. c) Units of the scheme may trade at prices other than NAV: Units of the scheme may trade above or below its NAV. The NAV of the scheme may fluctuate with changes in the market value of a scheme’s holdings. The trading prices of Units of the scheme will fluctuate in accordance with changes in its NAVs as well as market supply and demand. However, given that the scheme can be created / redeemed in Creation Units, directly with the Fund, large discounts or premiums to the NAVs will not sustain due to arbitrage possibility available. d) Regulatory Risk: Any changes in trading regulations by the Stock Exchange or SEBI may affect the ability of the Market Maker to arbitrage resulting into wider premium/discount to NAV. Although the scheme is proposed to be listed on the Exchange, the AMC and the Trustee will not be liable for delay in listing of Units of the scheme on Exchange / or due to connectivity problems with the Depositories due to the occurrence of any event beyond their control. e) Right to limit Redemption: The Trustee, in the general interest of the Unitholders of the scheme offered under the scheme’s SID and keeping in view of the unforeseen circumstances/unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day depending on the total “Saleable Underlying Stock” available with the Fund. f) Redemption Risk: The Unitholders may note that even though the underlying scheme is an open ended scheme, the scheme would ordinarily repurchase Units in Creation Unit Size. Thus, Unit holdings less than the Creation Unit Size can normally only be sold through the secondary market unless no quotes are available on the Exchange for 3 trading days consecutively. g) Though the scheme will be listed on the stock exchange, there is no assurance that an active secondary market will develop or be maintained. h) Investors may note that even though this is an open-ended scheme, they will have to buy or sell Units of the scheme on the Stock Exchanges where these Units are listed for liquidity at the market price, subject to the rules and regulations of the Exchange. Buying and selling units on the Stock Exchange requires the investor to engage the services of a broker and are subject to payment of margins as required by the Stock Exchange/broker, payment of brokerage, securities transactions tax and such other costs. i) The market price of the Units of the scheme, like any other listed security, is largely dependent Page 24 of 59on two factors, viz. (1) the intrinsic value of the Unit (or NAV) and (2) demand and supply of Units in the market. Sizeable demand or supply of the Units on the Stock Exchange may lead to market price of the Units to quote at premium or discount to NAV. However, since the eligible investors can transact with the AMC for Units in the Creation Unit Size, there should not be a significant variance from the NAV. Hence, the price of the scheme is less likely to hold significant variance (large premium or discount) from the latest declared NAV all the time. j) The Units will be issued only in demat form through Depositories. The records of the Depository are final with respect to the number of Units available to the credit of Unit holder. Settlement of trades, repurchase of Units by the Mutual Fund depends on the confirmations to be received from Depository(ies) on which the AMC has no control. (2) Specific risks for the underlying scheme a) The NAV of the units is closely related to the value of gold held by the scheme. The value (price) of gold may fluctuate for several reasons and all such fluctuations will result in changes in the NAV of units under the scheme. The factors that may effect the price of gold, among other things, include demand and supply for gold in India and in the global market, Indian and Foreign exchange rates, interest rates, inflation trends, trading in gold as commodity, legal restrictions on the movement / trade of gold that may be imposed by RBI, Government of India or countries that supply or purchase gold to/from India, trends and restrictions on import/export of golden jewellery in and out of India, etc. b) Counter party Risk: There is no Exchange for physical gold in India. The Fund may have to buy or sell gold from the open market, which may lead to counter party risks for the Fund for trading and settlement. c) Liquidity Risk: The scheme has to sell gold only to designated bankers / traders who are authorized to buy gold. Though, there are adequate numbers of players to whom the scheme can sell gold, the scheme may have to resort to distress sale of gold if there is no or low demand for gold to meet its cash needs of redemption or expenses. Liquidity risks may arise due to issues related to the supply chain which affects the availability of gold and also due to seasonality of demand and supply and/or volatile prices. d) Indirect Taxation - For the valuation of gold by the scheme, indirect taxes like customs duty etc. would also be considered. Hence, any change in the rates of indirect taxation / applicable taxes would affect the valuation of the scheme. e) Currency Risk: The formula for determining NAV of the units is based on the imported (landed) value of gold. The landed value of gold is computed by multiplying international market price by US dollar value. The value of gold or NAV, therefore will depend upon the conversion value of US dollar into Indian rupee and attracts all the risks attached to such conversion. f) Regulatory Risk: Any changes in trading regulations by the stock exchange (s) or SEBI may affect the ability of Market Makers to arbitrage resulting into wider premium/ discount to NAV. Any changes in the regulations relating to import and export of gold or gold jewellery (including customs duty, GST and any such other statutory levies) may affect the ability of the scheme to buy/sell gold against the purchase and redemption requests received. g) Asset Class Risk: The returns from physical gold in which the scheme invests may underperform returns from the securities or other asset classes. h) Physical gold: There is a risk that part or all of the scheme's gold could be lost, damaged or stolen. Access to the scheme's gold could also be restricted by natural events or human actions. Any of these actions may have adverse impact on the operations of the scheme and consequently on investment in units. i) Impact cost risk: If the scheme is heavily subscribed and as all the subscription amount has to be deployed in gold over a short period of time, there could be a surge in the demand for gold which in turn may lead to increase in cost of acquiring gold. However, as gold can be freely imported, the demand generated, if heavily subscribed, by this scheme may get transferred to global markets and the demand of this scheme may not have any significant impact on the Page 25 of 59global level demand. j) Passive investments : As the scheme proposes to invest not less than 95% of the net assets in gold and gold related instruments, the scheme is a passively managed scheme and provides exposure to Gold and tracking its performance as closely as possible. The Scheme’s performance may be affected by a general price decline in the Gold prices. The Scheme will primarily invest in the physical Gold regardless of their investment merit. The Mutual Fund does not attempt to take defensive positions in declining markets. k) Tracking error may have an impact on the performance of the Scheme. However, the AMC will endeavour to keep the tracking error as low as possible. (3) Risk of investing in Gold Monetization Scheme (GMS) The scheme may, as permitted by SEBI, invest a part of its pool of physical gold assets in Gold Monetisation Scheme run by Banks. Under the GMS, the scheme will deposit its physical gold assets as principal with the Banks which offer such facility (“the issuer”). A situation could arise where the issuer is unable to return the principal physical gold to the scheme upon maturity or in case of an early redemption. Such inability to return physical gold could arise on account of liquidity problems or general financial health of the issuer. A default by the issuer under a GMS may result in losses to the Unit holders. GMS being an unlisted and non-transferrable security can be Redeemed only with the issuer and hence, is subject to the risk of an issuer’s inability to meet principal and interest payments on the obligation (credit risk). Credit Risk means that the issuer of a Security may default on interest payments or even paying back the principal amount on maturity (i.e. the issuer may be unable to make timely principal and interest payments on the Security) which may result in losses to the Unit holders. (4) Risk Factors Associated with Investments in Exchange Traded Commodity Derivatives (ETCDs) 1) An exchange traded commodity derivative is a derivative instrument that mimics the price movements of an underlying commodity, allowing an investor exposure to the commodity without physical purchase. 2) Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of investment strategies depends upon the ability of the fund manager(s) to identify such opportunities which may always not be available. Identification and execution of the strategies to be pursued by the fund manager(s) involve uncertainty and decision of fund manager(s) may not always be profitable. No assurance can be given that the fund manager(s) will be able to identify or execute such strategies. 3) Liquidity Risk: While ETCDs that are listed on an exchange carry lower liquidity risk, the ability to sell these contracts is limited by the overall trading volume on the exchanges. The liquidity of the schemes’ investments is inherently restricted by trading volumes of the ETCD contracts in which it invests. Additionally, change in margin requirements or intervention by government agencies to reduce overall volatility in the underlying commodity could lead to adverse impact on the liquidity of the ETCD. 4) Price risk: ETCDs are leveraged instruments hence, a small price movement in the underlying security could have a large impact on their value. Also, the market for ETCDs is nascent in India hence, arbitrages can occur between the price of the physical commodity and the ETCD, due to a variety of reasons such as technical issues and volatile movement in the price of the physical good. This can result in mispricing and improper valuation of investment decisions as it can be difficult to ascertain the amount of the arbitrage. 5) Settlement risk: ETCDs can be settled either through the exchange or physically. The inability to sell ETCDs held in the Schemes’ portfolio in the exchanges due to the extraneous factors may impact liquidity and would result in losses, at times, in case of adverse price movement. Wherein the underlying commodity is physically delivered in order to settle Page 26 of 59the derivative contract, such settlement could get impacted due to various issues, such as logistics, Government policy for trading in such commodities. (5) Settlement Risk: In certain cases, settlement periods may be extended significantly by unforeseen circumstances. The inability of the scheme to make intended securities purchases due to settlement problems could cause the scheme to miss certain investment opportunities as in certain cases, settlement periods may be extended significantly by unforeseen circumstances. Similarly, the inability to sell securities held in the scheme portfolio may result, at times, in potential losses to the scheme, and there can be a subsequent decline in the value of the securities held in the scheme portfolio. (6) Volatility Risk: The Derivative markets are volatile and the value of Derivative contracts may fluctuate dramatically from day to day. This volatility may cause the value of investment in the scheme to decrease. (7) Right to limit Redemptions: The Trustee, in the general interest of the Unit holders of the scheme offered in this Document and keeping in view the unforeseen circumstances / unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day. The same shall be in accordance with paragraph 1.12 of the SEBI Master Circular dated June 27, 2024. (8) Risks associated with investing in Money Market Instruments: • 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. • Credit Risk: In simple terms this risk means that the issuer of a debenture/bond or a Money Market Instrument may default on interest payment or even in paying back the principal amount on maturity. Even where no default occurs, the price of a security may go down because the credit rating of an issuer goes down. It must, however, be noted that where the scheme has invested in Government Securities, there is no credit risk to that extent. Different types of securities in which the scheme would invest as per its asset allocation pattern, carry different levels and types of risk. Accordingly, the scheme’s risk may increase or decrease depending upon its investment pattern. E.g. commercial papers carry a higher amount of risk than Government Securities. Further, commercial papers which are A1+ rated are comparatively less risky than those which are B1+ rated. • Re-investment Risk: Investments in fixed income securities may carry re-investment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the security. Consequently, the proceeds may get invested at a lower rate. • Liquidity Risk: Due to the evolving nature of the fixed income market, there may be an increased risk of liquidity risk in the portfolio from time to time. Investments in money market / liquid schemes will also be subject to the above risks. (9) Risks relating to portfolio rebalancing : In the event that the asset allocation of the scheme deviates from the ranges as provided in the asset allocation table in this SID, then the Fund Manager will rebalance the portfolio of the scheme to the position indicated in the asset allocation table. Page 27 of 59(10) Risk factors associated with investing in Derivatives: The scheme may use Derivatives instruments like stock/index futures or other Derivative instruments for the purpose of portfolio balancing, as permitted under the applicable regulations and guidelines. Use of Derivatives requires an understanding of not only the underlying instrument but also of the Derivative itself. Usage of Derivatives will expose the scheme to certain risks inherent to such Derivatives. Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the Investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and the decision of fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. The risks associated with the use of Derivatives are different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments. The specific risk factors arising out of a Derivative strategy used by the fund manager are given below: • Lack of opportunity available in the market; • The risk of mispricing or improper valuation and the inability of Derivatives to correlate perfectly with underlying assets, rates and indices. • Execution Risk: The prices which are seen on the screen need not be the same at which execution will take place. • Basis Risk: This risk arises when the Derivative instrument used to hedge the underlying asset does not match the movement of the underlying asset being hedged. • Exchanges could raise the initial margin, variation margin or other forms of margin on Derivative contracts, impose one sided margins or insist that margins be placed in cash. All of these might force positions to be unwound at a loss and might materially impact returns. (iii) Settlement Risk: In certain cases, settlement periods may be extended significantly by unforeseen circumstances. The inability of the Scheme to make intended securities purchases due to settlement problems could cause the Scheme to miss certain investment opportunities as in certain cases, settlement periods may be extended significantly by unforeseen circumstances. Similarly, the inability to sell securities held in the Scheme portfolio may result, at times, in potential losses to the Scheme, and there can be a subsequent decline in the value of the securities held in the Scheme portfolio. (iv) Right to Limit Redemptions: The Trustee, in the general interest of the Unit holders of the Scheme offered in this Document and keeping in view the unforeseen circumstances / unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day. The same shall be in accordance with paragraph 1.12 of the SEBI Master Circular dated June 27, 2024. (v) Risks associated with investing in Money Market Instruments: • 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. • Credit Risk: In simple terms this risk means that the issuer of a debenture/bond or a Money Market Page 28 of 59Instrument may default on interest payment or even in paying back the principal amount on maturity. Even where no default occurs, the price of a security may go down because the credit rating of an issuer goes down. It must, however, be noted that where the Scheme has invested in Government Securities, there is no credit risk to that extent. Different types of securities in which the Scheme would invest as per its asset allocation pattern, carry different levels and types of risk. Accordingly, the Scheme’s risk may increase or decrease depending upon its investment pattern. E.g. commercial papers carry a higher amount of risk than Government Securities. Further, commercial papers which are A1+ rated are comparatively less risky than those which are B1+ rated. • Re-investment Risk: Investments in fixed income securities may carry re-investment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the security. Consequently, the proceeds may get invested at a lower rate. • Liquidity Risk: Due to the evolving nature of the fixed income market, there may be an increased risk of liquidity risk in the portfolio from time to time. Investments in money market / liquid schemes will also be subject to the above risks. (vi) Risks relating to portfolio rebalancing : In the event that the asset allocation of the Scheme deviates from the ranges as provided in the asset allocation table in this SID, then the Fund Manager will rebalance the portfolio of the Scheme to the position indicated in the asset allocation table. (vii) Risks associated with segregated portfolio: • Liquidity risk – A segregated portfolio is created when a credit event / default occurs at an issuer level in the Scheme. This may reduce the liquidity of the security issued by the said issuer, as demand for this security may reduce. This is also further accentuated by the lack of secondary market liquidity for corporate papers in India. As per SEBI norms, the Scheme will be closed for Redemption and Subscriptions until the segregated portfolio is created, running the risk of Investors being unable to redeem their investments. However, it may be noted that the proposed segregated portfolio is required to be formed within one day from the occurrence of the credit event. Investors may note that no Redemption and Subscription shall be allowed in the segregated portfolio. However, in order to facilitate exit to Unit holders in segregated portfolio, the AMC shall list the units of the segregated portfolio on a recognized stock exchange within 10 working days of creation of segregated portfolio and also enable transfer of such units on receipt of transfer requests. For the units listed on the Exchange, it is possible that the market price at which the units are traded may be at a discount to the NAV of such Units. There is no assurance that an active secondary market will develop for units of segregated portfolio listed on the Stock Exchange. This could limit the ability of the Investors to resell them. • Valuation risk - The valuation of the securities in the segregated portfolio is required to be carried out in line with the applicable SEBI guidelines. However, it may be difficult to ascertain the fair value of the securities due to absence of an active secondary market and difficulty to price in qualitative factors. (viii) Risks associated with investing in Government of India securities: • Market liquidity risk - Even though the Government of India securities market is more liquid compared to other debt instruments, on certain occasions, there could be difficulties in transacting in the market due to extreme volatility leading to constriction in market volumes. Also, the liquidity of the Scheme may suffer in case the relevant guidelines issued by Reserve Bank of India undergo any adverse changes. • Interest rate risk - While Government of India securities generally carry relatively minimal credit risk since they are issued by the Government of India, they do carry price risk depending upon the general Page 29 of 59level of interest rates prevailing from time to time. Generally, when interest rates rise, prices of fixed income securities fall and when interest rates decline, the prices of fixed income securities increase. The extent of fall or rise in the prices is a function of the coupon rate, days to maturity and the increase or decrease in the level of interest rates. The price-risk is not unique to Government of India securities and exists for all fixed income securities. Therefore, their prices tend to be influenced more by movement in interest rates in the financial system than by changes in the Government's credit rating. By contrast, in the case of corporate or institutional fixed income securities, prices are influenced by their respective credit standing as well as the general level of interest rates. (ix) Risks associated with investing in TREPS Segments : As a member of the securities and TREPS segments of the Clearing Corporation of India (CCIL), all transactions of the Mutual Fund in Government Securities and in TREPS segments will be settled centrally through the infrastructure and settlement systems provided by CCIL, thus reducing the settlement and counterparty risks considerably for transactions in the said segments. The members of CCIL 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). The Mutual Fund will be exposed to the extent of its contribution to the default fund of CCIL at any given point in time. In the event that the default waterfall is triggered and the contribution of the Mutual Fund is called upon to absorb settlement/default losses of another member by CCIL, the Scheme may lose an amount equivalent to its contribution to the default fund allocated to the Scheme on a pro-rata basis. (x) Risks associated with investing in securitized debt: The Scheme will not invest in securitized debt. (xi) Risks associated with investing in Foreign Securities: The Scheme will not invest in Foreign Securities. (xii) Risks associated with short selling: The Scheme will not engage in short selling of securities. D. Risk Management Strategies : The Scheme will endeavor to manage risks associated with investing in the underlying scheme and money market securities by following a holistic risk management strategy. The risk control process involves identifying and measuring risks through various risk measurement tools. Risks associated with investments in money market securities Risk Description Risk Mitigants/management strategy Market Risk / Interest Rate Risk The Scheme may invest in Money Market As with all fixed income securities, changes in interest Instruments having relatively shorter maturity rates may affect the Scheme’s Net Asset Value as the thereby mitigating the price volatility due to prices of securities generally increase as interest rates interest rate changes generally associated decline and generally decrease as interest rates rise. with long-term securities. Prices of long-term securities generally fluctuate more in response to interest rate changes than do short-term securities. Indian debt markets can be volatile leading to the possibility of price movements up or down in fixed income securities and thereby to possible movements in the NAV. Page 30 of 59Liquidity risk or Marketability Risk The Scheme may invest in Money Market This refers to the ease with which a security can be sold Instruments having relatively shorter at or near to its valuation yield- to maturity (YTM). maturity, which have low liquidity risk, as compared to medium to long maturity securities. Credit Risk Management analysis may be used for Credit risk or default risk refers to the risk that an issuer of identifying company specific risks. a fixed income security may default (i.e., will be unable Management’s past track record may also be to make timely principal and interest payments on the studied. Preference will be towards high security). quality instruments. 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. Page 31 of 59II. INFORMATION ABOUT THE SCHEME A. Where will the Scheme invest ? The corpus of the Scheme will be invested in the units of Angel One Gold ETF. Subject to the SEBI MF Regulations, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities / instruments : 1. Units of Angel One Gold ETF 2. Reverse Repo and/or Tri-Party Repo on Government Securities and/or Treasury bills 3. Cash & Cash Equivalents which include Government Securities, T-bills and Repo on Government Securities having residual maturity of less than 91 days. 4. Money Market Instruments which include commercial papers, commercial bills, treasury bills, Government Securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, and any other like instruments as specified by the Reserve Bank of India from time to time to meet the liquidity requirements. 5. Units of money market / liquid mutual fund schemes, subject to requisite regulatory guidelines. 6. Any other securities / instruments as may be permitted by SEBI from time to time, subject to requisite regulatory approvals, if any. Detailed definition and applicable regulations/guidelines for each instrument is included in Section II. B. What are the investment restrictions? Pursuant to the SEBI MF Regulations as amended from time to time, the following investment restrictions are presently applicable to the Scheme : 1) The Scheme shall not invest more than 10% of its NAV in debt instruments comprising Money Market Instruments and non-Money Market Instruments issued by a single issuer which are rated not below investment grade by a credit rating agency authorised to carry out such activity under the SEBI Act as per the following matrix : a) 10% of its NAV in debt and money market securities rated AAA; or b) 8% of its NAV in debt and money market securities rated AA; or c) 6% of its NAV in debt and money market securities rated A and below issued by a single issuer. The above instrument limits may be extended by up to 2% of the NAV of the Scheme with prior approval of the Board of Trustees and Board of Directors of the AMC, subject to compliance with the overall 12% limit specified in clause 1 of Seventh Schedule of the Regulations. Provided that such limit shall not be applicable for investments in Government Securities, treasury bills and TREPs. Provided further that investment within such limit can be made in mortgaged backed securitised debt which are rated not below investment grade by a credit rating agency registered with SEBI. Considering the nature of the Scheme, investments in such instruments will be permitted up to 5% of its NAV. 2) The Scheme shall not invest in unlisted commercial papers (CPs), other than (a) Government Securities, and (b) other Money Market Instruments. For the above purposes, listed instruments shall include listed and to be listed instruments. Page 32 of 593) The Scheme shall not invest more than 5% of its net assets in unrated Money Market Instruments, other than Government Securities, treasury bills, Derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. All such investments shall be made with the prior approval of the Boards of AMC and Trustee. Such investments would be made only in such instruments, including bills re-discounting, usance bills, etc., that are generally not rated and for which separate investment norms or limits are not provided in SEBI (Mutual Fund) Regulations, 1996 and various circulars issued thereunder. 4) The Scheme 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 Reserve Bank of India in this regard. 5) The Scheme shall not make any investment in: i. any unlisted security of an associate or group company of the Sponsor; or ii. any security issued by way of private placement by an associate or group company of the Sponsor; or iii. the listed securities of group companies of the Sponsor which is in excess of 25 per cent of the net assets, except for investments made by the Scheme in compliance with such conditions as specified by SEBI. 6) The Fund shall get the securities purchased transferred in the name of the Fund on account of the Scheme, wherever investments are intended to be of a long-term nature. 7) No loans for any purpose can be advanced by the Scheme. 8) The Scheme shall not borrow except to meet temporary liquidity needs of the Scheme for the purpose of Repurchase/Redemption of units or payment of interest and/or Dividend to the Unitholders, provided that the Scheme shall not borrow more than 20% of its net assets and the duration of the borrowing shall not exceed a period of 6 months. 9) Pending deployment of the funds of the Scheme in securities in terms of the investment objective of the Scheme, the AMC may park funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines issued by SEBI from time to time. Currently, the following guidelines/restrictions are applicable for parking of funds in short term deposits: • “Short Term” for such parking of funds by the Scheme shall be treated as a period not exceeding 91 days. • Such short-term deposits shall be held in the name of the Scheme. • The Scheme shall not park more than 15% of its net assets in short term deposit(s) of all the scheduled commercial banks put together. However, such limit may be raised to 20% with prior approval of the Trustee. • The Scheme shall not park more than 10% of its net assets in short term deposit(s),with any one scheduled commercial bank including its subsidiaries. • The Scheme shall not park funds in short term deposit of a bank which has invested in the Scheme. The Boards of Trustee / AMC shall ensure that the bank in which the Scheme has short term deposit do not invest in the Scheme until the Scheme has short term deposit with such bank. • The AMC shall not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. Page 33 of 59The above provisions will not apply to term deposits placed as margins for trading in cash and market. 10) The Scheme shall not make any investment in a Fund of Funds scheme. The Scheme will comply with the relevant regulatory investment limits applicable to the investments of mutual funds from time to time. The Trustee may alter the above restrictions from time to time to the extent that changes in the relevant Regulations may allow and/or as deemed fit in the general interest of the Unitholders. All investment restrictions shall be applicable at the time of making the investment. C. Fundamental Attributes Following are the “fundamental attributes” of the Scheme, in terms of Regulation 18(5A) of the SEBI MF Regulations: (i) Type of a scheme Please refer to Section-I - Part I - Highlights/Summary of the Scheme. (ii) Investment Objective • Main Objective: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Investment Pattern: Please refer to Section-I - Part II – Information about the Scheme. (iii) Terms of Issue • Listing: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Redemption: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Aggregate Fees and Expenses: Please refer to Section-I – Part III - C. Annual Scheme Recurring Expenses. • Any safety net or guarantee provided- None. In accordance with Regulation 18(15A) and Regulation 25(26) of the SEBI (MF) Regulations and paragraph 1.14.1.4 of the SEBI Master Circular dated June 27, 2024, the Trustee shall ensure that no change in the fundamental attributes of the Scheme and the Plan(s)/Option(s) thereunder or the trust or fee and expenses payable or any other change which would modify the Scheme and the Plan(s) / Option(s) thereunder and affect the interests of Unitholders is carried out unless: • SEBI has reviewed and provided its comments on the proposal; • A written communication about the proposed change is sent to each Unitholder and an advertisement is given in one English daily newspaper having nationwide circulation as well as in a newspaper published in the language of the region where the Head Office of the Mutual Fund is situated; and • The Unitholders are given an option for a period of at least 30 calendar days to exit at the prevailing Net Asset Value without any Exit Load. D. Index Methodology The Scheme will invest in units of the underlying scheme viz. Angel One Gold ETF as per the asset allocation mentioned in section “HOW WILL THE SCHEME ALLOCATE ITS ASSETS” of the said scheme and will be benchmarked against the domestic price of gold. Page 34 of 59E. Other Scheme Specific Disclosures: Listing and transfer of units Listing : Since the Scheme is an open ended equity scheme, Sale and Repurchase is available on a continuous basis and therefore, the Units of the Scheme are presently not proposed to be listed on any stock exchange. However, the Fund may at its sole discretion list the Units under the Scheme on one or more Stock Exchanges at a later date, and thereupon the Fund will make a suitable public announcement to that effect. Transfer : In accordance with clause 14.4.4 of SEBI Master Circular dated June 27, 2024, units of the Scheme that are held in electronic (demat) form, will be transferable and will be subject to the transmission facility in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 1996 as may be amended from time to time. If a person becomes a holder of the Units consequent to operation of law, or upon enforcement of a pledge, the 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 Fund subject to production of satisfactory evidence. The delivery instructions for transfer of units will have to be lodged with the 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. Units held in non-demat form, unless otherwise restricted or prohibited, shall be freely transferable by act of parties or by operation of law. Transfer of Units will be subject to submission of valid documents and fulfillment of the eligibility requirements by the Unit holder/Investor as stated under AMFI best Practice guideline No.135/BP/ 116 /2024-25 dated August 14, 2024 and internal processes of the AMC, if any. For more details, please refer to the SAI. Dematerialization of units The AMC shall issue units in dematerialized form to a Unit holder in the Scheme within two Business Days of receipt of valid request from the Unit holder subject to receipt of complete documents and details from the Unit holder. In case, the Unit holder desires to hold the units in a Dematerialized /Rematerialized form at a later date, the request for conversion of units held in non-demat form into Demat (electronic) form or vice- versa should be submitted along with a Demat/Remat Request Form to their Depository Participants. Please refer to the SAI for further details. Minimum Target amount The Scheme seeks to collect Rs. 10 crores as the minimum Subscription (This is the minimum amount and would retain any excess Subscription collected. Page 35 of 59required to operate the scheme and if this is not If the Scheme does not collect the minimum Subscription during the collected during the NFO NFO, refund will be made within 5 Business Days from closure of the period, then all the Investors NFO. would be refunded the amount invested without any return.) Maximum Amount to be There is no limit to the maximum amount that can be raised by the raised (if any) Scheme. Dividend Policy (IDCW) The Scheme offers only Growth option under its Plans (viz. Regular and Direct). Allotment (Detailed The AMC shall allot units to those applicants whose valid applications procedure) have been accepted, and funds have been credited to the Scheme’s bank account. For applicants applying through ASBA on allotment, the amount will be unblocked in their respective bank accounts and their bank accounts will be debited only to the extent required to pay for allotment of Units applied in the application form. The AMC shall allot units within 5 Business Days from the date of closure of the NFO period. The AMC/Trustee may reject any application for Subscription if found incomplete. Allotment Confirmation / Consolidated Account Statement (CAS) Single Consolidated Account Statement (SCAS): The AMC shall send allotment confirmation specifying the number of units allotted to the Investor by way of email and/or SMSs to the Investor’s registered email address and/or mobile number not later than 5 (five) Business Days from the date of closure of the New Fund Offer Period. Thereafter, a single Consolidated Account Statement (SCAS), based on PAN of the holders, shall be sent by the Depositories, for each calendar month within twelve (12) days from the month end to those Unit holders who have opted for delivery via electronic mode and within fifteen (15) days from the month end to those Unit holders who have opted for delivery via physical mode. The SCAS as mentioned above will be sent to those Unit holders, in whose folio(s)/demat account(s) transactions have taken place during that month. Applicants under the Scheme will have an option to hold the Units either in physical form (i.e. account statement) or in dematerialized form. Further, the AMC shall issue units in dematerialized form to a Unit holder in the Scheme within five Business Days from the date of closure of the NFO, subject to receipt of complete documents and details from the Unit holder. Where units are held by Investor in dematerialised form, the demat statement issued by the DP would be deemed Page 36 of 59adequate compliance with the requirements in respect of dispatch of statements of account. Refund If the application is rejected for any reason, full amount will be refunded within 5 working days of closure of the NFO. No interest will be payable on any Subscription money refunded within five Business Days from the closure of NFO. If refunded later than 5 working days interest @15% p.a. for delay period will be paid to the applicant and charged to the AMC for the period from the day following the date of expiry of five Business Days until the actual date of the refund. Refund will be initiated in the name of the applicant in the case of a sole applicant and in the name of the first applicant in all other cases. In both cases, the bank account number and bank name, as specified in the application, will be considered for refund. The bank and/ or collection charges, if any, will be borne by the applicant. All the refund payments will be initiated in the manner as may be specified by SEBI from time to time. The bank and/ or collection charges, if any, will be borne by the applicant. All the refund payments will be sent by registered post or courier service or as required under the Regulations. Who can invest The following persons may apply for Subscription to the units of the This is an indicative list and Scheme (subject, wherever relevant, to purchase of units of mutual Investors shall consult their funds being permitted under respective constitutions, relevant financial advisor to ascertain statutory regulations and with all applicable approvals): whether the Scheme is suitable • Resident adult individuals either singly or jointly (not exceeding to their risk profile. three) or on anyone or survivor basis. • Minor through parent/lawful guardian. • Companies, Bodies Corporate, Public Sector Undertakings, Co- operative societies, Association of Persons or Body 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). • Charitable or religious trusts, wakf boards or endowments and registered societies (including registered co-operative societies) and private trusts authorized to invest in mutual fund schemes under their trust deeds. • Non-Government Organisations as may be permitted by their regulator. • Proprietorship in the name of the sole proprietor. • Partnership Firms and Limited Liability Partnerships (LLPs). • Hindu Undivided Family (HUF) in the name of Karta. • Banks (including Co-operative Banks and Regional Rural Banks), Financial Institutions and Investment Institutions. • Non-resident Indians/Persons of Indian origin residing abroad (NRIs) on full repatriation basis or on non-repatriation basis. • Foreign Portfolio Investors (FPIs) /sub-accounts registered with SEBI (subject to regulations / directions prescribed by the RBI/SEBI from time to time relating to FPI investments in mutual fund schemes) on repatriation basis. • Army, Air Force, Navy, para-military funds and other eligible Page 37 of 59institutions. • Scientific and Industrial Research Organizations. • Mutual funds / Alternative Investment Funds registered with SEBI. • Provident/Pension/Gratuity/Superannuation and such other retirement and employee benefit and other similar funds as and when permitted to invest. • International Multilateral Agencies or body corporates incorporated outside India approved by the Government of India/RBI. • Special Purpose Vehicles (SPVs) approved by appropriate authority (subject to RBI approval) • Unincorporated body of persons as may be accepted by the AMC/Trustee. • The Trustee, AMC or Sponsor of the Mutual Fund or their associates • Other schemes of Angel One Mutual Fund, subject to the conditions and limits prescribed by SEBI and/or by the Trustee/ AMC. • Insurers, insurance companies / corporations registered with the Insurance Regulatory Development Authority. • Other categories of Investors who are permitted to invest in the Scheme as per their respective constitutions. The above list is indicative and the applicable law, if any, would supersede the above list. Investors are requested to ensure compliance with the regulatory guidelines applicable to them, while making such investments. Who cannot invest The following persons are not eligible to subscribe to the Units of the Scheme: 1) Residents in Canada. 2) United States Persons (U.S. Persons) and Non-Resident Indians/Persons of Indian Origin residing in United States and Canada. 3) Persons residing in the Financial Action Task Force (FATF) Non Compliant Countries and Territories (NCCTs). 4) Any entity who is not permitted to invest in the Scheme as per its constitution / applicable regulations. How to apply and where can Please refer to the SAI for detailed process (physical and online) with you submit the filled up respect to NFO, additional/ongoing purchase, investments by NRIs applications (Non-Resident Indian), FPIs (Foreign Portfolio Investors) and foreign Investors, joint applications, etc. Investors can also read further details in the application form available on the website of the AMC viz. www.angelonemf.com/downloads. Please refer to the SAI and application form for the instructions. The applications for Subscription/Redemption/switches can be submitted at the Official Points of Acceptance of the AMC and CAMS as provided on the website of the AMC viz. www.angelonemf.com/service-branches Page 38 of 59Investors can also subscribe and redeem units through the website of the AMC viz. www.angelonemf.com and other digital assets, distributor / RIA platforms, Stock Exchange mechanism, Official Points of Acceptance through MF Utility, through the electronic platform of CAMS and through the MF Central website. Pursuant to paragraph 14.8 of the SEBI Master Circular dated June 27, 2024, an Investor can also subscribe to the New Fund Offer (NFO) through ASBA facility. ASBAs can be accepted only by those banks whose names appear in the list of banks as displayed by SEBI on its website www.sebi.gov.in. Kindly refer to the said link for complete details. Pursuant to clause 16.2 of the SEBI Master Circular dated June 27, 2024, units of mutual fund schemes have been permitted for transactions through registered stockbrokers of the recognised stock exchanges and such stockbrokers shall be considered as Official Points of Acceptance of transactions of the Mutual Fund. Investors transacting through such NSE MFSS/ BSE STAR platform and schemes which are listed on the recognised Stock Exchanges will have to additionally comply with norms/rules as prescribed by the Stock Exchange(s). Please refer to SAI for further details on transactions through stock exchange mechanism. Acceptance of financial transactions through email from non-individual investors Financial transactions of non-individual investors received through email will be accepted subject to submission of below documents: - • Board Resolution or Authority Letter on the Letter Head of the entity explicitly mentioning the list of authorized officials who are authorized to transact on behalf of the entity, along with details of their designation and email id. • An undertaking that the instructions for any financial transactions sent by email by the authorized officials shall be binding upon the entity as if it were a written agreement. Financial transaction slip executed electronically with a valid Digital Signature Certificate (DSC) or through Aadhaar based e-signature by the authorized officials, the same shall be considered as valid and acceptable and shall be binding on the entity (non-individual investor) even if the financial transaction request is not received from the registered email id of the authorized officials. However, in such cases, the domain name of the email id should be from the same entity’s official domain name. Scan copy of the duly signed financial transaction slip/request letter bearing the wet signatures of the authorized signatories of the entity will be accepted if the same is received from some other employee of the entity (non-individual investor) and shall be binding on the entity (non- Page 39 of 59individual investor) subject to the below conditions: - • The email should be cc’d (copied) to the registered email ID of the authorized official/signatory of the entity (non-individual investor) • The domain name of the email id should be from the same entity’s official domain name Application for change in bank mandate or registration of new bank mandate or any other non-financial transaction will be accepted only through physical mode. The entity (non-individual investor) needs to physically submit the prescribed Non-Financial Transaction form duly signed by the entity’s (non-individual investor) authorized officials at any of the official points of service of the schemes of the Mutual Fund. Any change in registered email id/contact details of the entity shall be accepted only through physical request (including scan copy thereof) with wet signature of the designated authorized officials of the entity (non-individual investor) along with a copy of the Board Resolution or Authority letter on the Letter Head of the entity. Scanned copy of the duly signed financial transaction slip/request letter bearing wet signatures of the authorized officials of the entity (non- individual investor) will be accepted if the same is received from the registered distributor of the entity (non-individual investor) or a third party duly authorized by the entity (non-individual investor) subject to the below conditions: - • Authorization letter from the entity (non-individual investor) authorizing the distributor/third party to send the scan copies of the duly signed transaction slip/request letter on behalf of the entity (non-individual investor) • The email with the scan copy of the transaction slip/request letter should be cc’d (copied) to the registered email ID of the authorized official/signatory of the entity (non-individual investor Any request for addition/deletion of authorized officials of the entity (non-individual investor) shall be accepted only through physical request along with the below documents. The request along with the below documents should be handed over at any of the official points of service of the schemes of the Mutual Fund. • New Board Resolution or Authority Letter on the Letter Head of the entity explicitly mentioning the updated list of authorized officials who are authorized to transact on behalf of the entity, along with details of their designation and email id. • Fresh undertaking that the instructions for any financial transactions sent by email by the new authorized officials shall be binding upon the entity as if it were a written agreement. Disclaimer/Terms & conditions for transactions initiated through email: Please note that communication by email entails certain inherent risks. These risks include but are not limited to: (i) Delay in transmission or receipt; (ii) Interception, alteration, manipulation, or corruption of data; Page 40 of 59(iii) Unauthorized access by third parties; (iv) Incomplete or inaccurate transmission; (v) Non-receipt or mis-delivery of email communications; (vi) Risk of viruses, malware, or other harmful components being transmitted via email. The AMC (along with the Trustee and the Mutual Fund) (“we”/“us”) utilize commercially reasonable security measures; however, no system can guarantee absolute security or accuracy. By choosing to communicate with us via email, you expressly acknowledge and accept these risks. We shall not be liable for, and expressly disclaims any and all liability for, any loss, damage, cost, or expense arising directly or indirectly from, inter alia, (i) Any errors, delays, non-receipt, interception, corruption, or unauthorized access relating to email communications; (ii) Any failure by the investor to receive emails due to technical issues, spam filters, firewalls, or incorrect contact details provided by the investor; (iii) Reliance on any information transmitted via email which may be incomplete, inaccurate, or delayed. It is the investor’s responsibility to ensure that we have the investor’s correct and updated email address at all times and promptly notify us in case of any suspected non-receipt or delay in expected communication as per the Circular No.118/2024-25 dated 31 January 2025 issued by AMFI. Investors are advised to take necessary measures to safeguard their own systems against unauthorized access and malicious software. Please note, any communication sent via email shall not create a binding obligation on us unless and until confirmed by a duly authorized representative through such documentation or through secure confirmed channels as required under the AMFI Best Practices Guidelines Circular No.118/2024-25 dated January 31, 2025. MANDATORY QUOTING OF BANK MANDATE BY INVESTORS As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications and therefore, Investors are requested to fill-up the appropriate box in the application form failing which applications are liable to be rejected. Kindly refer to below link for the list of Official Points of Acceptance of transactions for Angel One Mutual Fund : www.angelonemf.com/service-branches The policy regarding reissue of The units under the Scheme once Repurchased, shall not be reissued. 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 In the interest of the Investors and in order to protect the portfolio from right to freely retain or dispose market volatility, the Trustee reserves the right to limit or discontinue of units being offered Page 41 of 59Subscriptions under the Scheme for a specified period of time or till further notice. Cut off timing for The below cut-off timings and applicability of NAV shall be applicable in Subscriptions/ Redemptions/ respect of valid applications received at the Official Point(s) of switches Acceptance on a Business Day: This is the time before which A. Applicable NAV for Subscriptions / Switch-ins (irrespective of your application (complete in application amount): all respects) should reach the 1. In respect of valid applications received upto 3.00 p.m. on a Official Points of Acceptance. Business Day at the official point(s) of acceptance and funds received upto 3.00 p.m. for the entire amount of Subscription/purchase (including switch ins) as per the application are credited to the bank account of the Scheme before the cut-off time on same day i.e. available for utilization before the cut-off time - the closing NAV of the day shall be applicable. 2. In respect of valid applications received after 3.00 p.m. on a Business Day at the official point(s) of acceptance and funds for the entire amount of Subscription/purchase (including switch ins) as per the application are credited to the bank account of the Scheme either on same day or before the cut-off time of the next Business Day i.e. available for utilization before the cut-off time of the next Business Day - the closing NAV of the next Business Day shall be applicable. 3. Irrespective of the time of receipt of application at the official point(s) of acceptance, where funds for the entire amount of Subscription/purchase (including switch-ins) as per the application are credited to the bank account of the Scheme before the cut-off time on any subsequent Business Day - the closing NAV of such subsequent Business Day shall be applicable. 4. In case of switch transactions from any scheme to the Scheme, allotment of units in the Scheme shall be in line with the Redemption payouts of the switched-out scheme. The aforesaid provisions shall also apply to systematic transactions i.e. Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP), etc. irrespective of the installment date. B. Applicable NAV for Redemptions/Switch-outs : In respect of valid applications received upto 3.00 p.m. by the Mutual Fund, the closing NAV of that day shall be applicable. In respect of valid applications received after 3.00 p.m. by the Mutual Fund, the closing NAV of the next Business Day shall be applicable. “Switch Out” shall be treated as Redemption application and accordingly, closing NAV of the day will be applicable based on the cut- off time for Redemption followed for various type of schemes. “Switch In” shall be treated as purchase application and accordingly for unit allotment, closing NAV of the day will be applicable on which the funds are available for utilization. Page 42 of 59Where can the applications for Please refer to the AMC website (www.angelonemf.com) for the list purchase/Redemption/switch of Official Points of Acceptance, collecting banker details, etc. es be submitted ? Investors are advised to mandatorily mention their bank account numbers in their applications/requests for Redemption. Minimum amount for purchase / Redemption/ Particulars Details switches Initial investment (including Rs. 500/- and in multiples of switch-ins) Re. 1/- thereafter Additional Purchases Rs. 500/- and in multiples of (including switch-ins) Re. 1/- thereafter Redemption/Repurchase Any amount The AMC reserves the right to introduce, change, modify or withdraw any of the features available in this facility from time to time. Minimum Switch Amount Minimum switch-in amount will be as per the minimum application amount in the Scheme. Switch-out facility from applicable ETF schemes to the Scheme For availing this facility, Investors are requested to note the following operational modalities: a) Switch-out from the ETF scheme will be allowed only in terms of basket size (unit). b) Switch transaction will be processed subject to availability of all details as per regulatory guidelines. c) The applicability of the NAV in the Scheme will be the NAV of the Business Day on which the funds are realized in the Scheme’s account before cut-off time. d) In case of any rejection of switch-in to the Scheme, the amount will be paid to the Investor as Redemption proceeds from the scheme where the Investor was switching out from. e) Investors are requested to note that the pattern and sequence of holding in the folio of the Scheme and in demat account (used for ETF unit holding) should be same. However, in case there is no existing folio, the Investor has to provide the details and signatures of all holders for folio creation in the Scheme. f) Investors should have the clear balance of ETF units in their demat account for execution of the switch-out transaction from the selected ETF scheme. The AMC/Trustee reserves the right to introduce, change, modify or withdraw any of the features available in this facility from time to time. Minimum balance to be Not Applicable. maintained and consequences of non-maintenance Account statements (during The AMC shall send an allotment confirmation specifying the units on-going offer) allotted by way of e-mail and/or SMS within 5 working days of receipt of Page 43 of 59valid application/transaction to the Unit holder’s registered e-mail address and/ or mobile number (whether units are held in demat mode or in account statement form). A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds (including transaction charges paid to the distributor) and holding at the end of the month shall be sent by the Depositories to the Unit holders in whose folio(s)/demat account(s), transaction(s) have taken place during the month, within twelve (12) days from the month end, to those Unit holders who have opted for delivery via electronic mode and within fifteen (15) days from the month end, to those Unit holders who have opted for delivery via physical mode. In case there is no transaction in any of the mutual fund folios / demat accounts of the Investor, half-yearly CAS with holding details shall be by the Depositories to those Investors that have opted for delivery via electronic mode, on or before the eighteenth (18th) day of April and October and to those Investors that have opted for delivery via physical mode, on or before the twenty-first (21st) day of April and October. However, where an Investor does not wish to receive CAS through e- mail, option shall be given to the Investor to receive the CAS in physical form at the address registered with the Depositories and the AMCs/MF-RTAs. In case of the units are held in dematerialized (demat) form, the statement of holding of the beneficiary account holder will be sent by the respective Depository Participant periodically. For further details, refer SAI. Dividend / IDCW Not Applicable, as the Scheme will offer only Growth Option. Redemption The Redemption or Repurchase proceeds shall be dispatched to the unitholders within three working days from the date of Redemption or Repurchase. AMFI, in consultation with SEBI, has published a list of exceptional circumstances for schemes unable to transfer Redemption or Repurchase proceeds to Investors within the stipulated time as mentioned above, along with applicable time frame for transfer of Redemption or Repurchase proceeds to the unitholders in such exceptional circumstances. The said list is available on AMFI website. Investors are requested to note that it is mandatory to complete the KYC requirements for all Unit holders, including for all joint holders and the guardian in case of folio of a minor Investor. Accordingly, completion of KYC requirements shall be mandatory and all financial transactions (including Redemptions, switches etc.) will be processed only if the KYC requirements are completed. Page 44 of 59Unit holders are advised to use the applicable KYC Form for completing the KYC requirements and submit the form at the designated Investor Service Centre of the Mutual Fund/CAMS. Bank Mandate As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications and therefore, Investors are requested to fill-up the appropriate box in the application form failing which applications are liable to be rejected. Additionally, if the bank details provided by Investors are different from the details available on instrument, the AMC may seek additional details from Investors to validate the bank details provided by Investors. Delay in payment of The Asset Management Company shall be liable to pay interest to the Redemption / Repurchase unitholders at @ 15% per annum as specified vide paragraph 14.2 of proceeds the SEBI Master Circular dated June 27, 2024 for the period of such delay. 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 holder, verification of identity or such other details relating to Subscription/Redemption for Units under any applicable law or as may be requested by a Regulatory Authority or any government authority, which may result in delay in processing the application. Unclaimed Redemption and The unclaimed Redemption and Dividend (IDCW) amount may be Income Distribution cum deployed by the Mutual Fund in call money market, Money Market Capital Withdrawal Amount Instruments or separate plan of overnight scheme/ liquid scheme / money market mutual fund scheme floated specifically for deployment of the unclaimed amounts only. Provided that such schemes where the unclaimed Redemption and Dividend amounts are deployed shall be only those Overnight scheme/ Liquid scheme / Money Market Mutual Fund schemes which are placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Credit Risk) of Potential Risk Class matrix. The Investors who claim the unclaimed amounts during a period of three years from the due date shall be paid initial unclaimed amount along-with the income earned on its deployment. Investors, who claim these amounts after 3 years, shall be paid initial unclaimed amount along-with the income earned on its deployment till the end of the third year. After the third year, the income earned on such unclaimed amounts shall be used for the purpose of investor education. Please refer to SAI for further details. Disclosure w.r.t. investment A minor can invest through his/her parent/lawful guardian. Minors can by minors complete their KYC requirements for their folio through guardian. Payment for investment by any mode shall be accepted from the bank account of the minor, parent or legal guardian of the minor with parent or legal guardian. For further details, please refer to SAI. Any other disclosure in terms Nil of Consolidated Checklist on Page 45 of 59Standard Observations 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 viz. Angel One Gold ETF Not applicable, as this is a new scheme. B. Periodic Disclosures: Scheme portfolio The AMC shall disclose portfolio (along with ISIN) as on the last day of the month for the Scheme on the websites of the AMC (www.angelonemf.com) and AMFI (www.amfiindia.com) within 10 days from the close of each month in a user-friendly and downloadable spreadsheet format. In case of unitholders whose email addresses are registered with the Fund, the portfolios disclosed as above shall be sent to the unitholders via email. The unitholders whose e-mail address are not registered with the Fund are requested to update / provide their email address to the Fund for updating the database. Annual Report The scheme wise Annual Report or an abridged summary thereof shall be mailed to all unitholders within four months from the date of closure of the relevant account’s year i.e. 31st March each year, whose e- mail address is registered with the Fund. The physical copies of the scheme wise Annual Report will be sent to those unitholders who have opted-in to receive physical copies, and the same will also be made available to the unitholders at the registered office of the AMC. An advertisement shall also be published in all India edition of at least two daily newspapers, one each in English and Hindi, disclosing the hosting of the scheme wise annual report on the websites of the AMC and AMFI and the modes such as SMS, telephone, email or written request (letter), etc. through which Unit holders can submit a request for a physical or electronic copy of the scheme wise annual report or abridged summary thereof. The physical copy of the scheme wise annual report or abridged summary shall be made available to the Investors at the registered office of the AMC. A link of the Scheme’s annual report shall be displayed prominently on the website of the Mutual Fund (www.angelonemf.com) and that of AMFI (www.amfiindia.com). The AMC shall also provide a physical copy of abridged summary of the annual report, without charging any cost, on specific request received from the unitholder. Risk-o-meter In accordance with paragraph 5.16 of SEBI Master Circular dated June 27, 2024, the AMC shall disclose: (a) risk-o-meter of the Scheme and benchmark while disclosing the performance of the Scheme vis-à-vis benchmark and (b) details of the Scheme portfolio including the Scheme risk-o-meter, name of benchmark and risk-o- meter of benchmark while communicating the fortnightly, monthly and half-yearly statement of Scheme portfolio via email. Risk-o-meter of the Scheme shall be evaluated on a monthly basis and shall be disclosed along with Scheme portfolio disclosure on the website of the Mutual Fund (www.angelonemf.com) and that of AMFI Page 46 of 59(www.amfiindia.com) within 10 days from the close of each month. The AMC shall also disclose the risk level of its schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on its website and on AMFI’s website. Any change in risk-o-meter of the Scheme shall be communicated by way of notice-cum-addendum and by way of an e-mail or SMS to the unitholders of the Scheme. Scheme Summary Document The scheme summary document for all the schemes of the Mutual Fund shall be disclosed on the websites of the AMC (www.angelonemf.com), AMFI (www.amfiindia.com) and Stock Exchanges, containing details of the schemes including but not limited to scheme features, Fund Manager details, investment details, investment objective, expense ratios, portfolio details, etc. in 3 data formats i.e. PDF, spreadsheet and a machine readable format (either JSON or XML) on a monthly basis or whenever there is change in any of the specified fields, whichever is earlier, within 5 working days of such change. C. Transparency/NAV Disclosure: NAVs will be determined for every Business Day except in special circumstances. NAVs shall be calculated upto four decimal places and shall be made available on the websites of AMFI (www.amfiindia.com) and the Mutual Fund (www.angelonemf.com) by 10.00 a.m. on the following Business Day. The NAVs shall also be available on the Toll Free Number 1800-209-0231 on all Business Days [viz. Monday to Friday between 9.00 a.m. to 6 p.m. and on Saturdays (1st and 3rd) between 9.00 a.m. to 1.00 p.m.] and on the website of the Registrar and Transfer Agent CAMS (www.camsonline.com). In case the NAVs are not available before the commencement of Business Hours on the following day due to any reason, the AMC shall issue a press release giving reasons for the delay and explain when it would be able to publish the NAVs. Further, the AMC will extend facility of sending latest available NAVs to unitholders through SMS, upon receiving a specific request in this regard. D. Transaction charges and stamp duty: Transaction charges : No transaction charge shall be deducted from the Subscription amount for transactions / applications received through the distributors. Stamp Duty : Pursuant to the notification no. S.O. 1226(E) and G.S.R. 226(E) dated March 30, 2020 issued by the Department of Revenue, Ministry of Finance, Government of India, read with Part I of Chapter IV of the notification dated February 21, 2019 issued by the Legislative Department, Ministry of Law and Justice, Government of India on the Finance Act, 2019 and Clause 10.1 of SEBI Master Circular dated May 19, 2023, a stamp duty @ 0.005% of the transaction value would be levied on applicable mutual fund transactions, with effect from July 01, 2020. Accordingly, pursuant to levy of stamp duty, the number of units allotted on purchase/ switch-in transactions to the unitholders would be reduced to that extent. Please refer to SAI for further details. E. Associate Transactions : Please refer to SAI for further details. F. Taxation : For details on taxation please refer to the clause on Taxation in the SAI apart from the following: Page 47 of 59Taxation of Gold ETF FOF for FY 2025-26 Particulars Resident Investors Non-resident investors Mutual fund Capital Gains: Long Term Capital Gains (period of holding more than 12.5% * 12.5% * NIL1 12 months for listed units and 24 months for unlisted units) Short Term Capital Gains (period of Taxable at normal tax holding less than or Taxable at normal tax rates rates applicable to equal to 12 months applicable to Investor** NIL1 Investor** for listed units and 24 months for unlisted units) Tax on distributed Taxable at normal tax rates 20%** NIL1 income (dividend applicable to Investor** income) *without indexation ** Basic Tax shall be increased by surcharge as per applicable rate and Health & Education Cess at the rate of 4% on aggregate of basic tax & surcharge. As per the amended Finance Bill 2023, a Specified Mutual Fund (SMF) acquired on or after April 1, 2023, shall be deemed to be short-term capital asset and hence, the gains arising on such transfer will be regarded as short-term capital gains (STCG) irrespective of period of holding. SMF is a Mutual Fund holding less than 35% of its total investment in equity shares of domestic companies. Accordingly, such Mutual Funds holding less than 35% of its total investment in equity shares as well as Fund of Funds shall fall within the ambit of SMF and the gains arising on its transfer will be regarded as STCG and would be taxable at the rate of 15% (where transfer takes place before 23 July 2024) or 20% (where transfer takes place on or after 23 July 2024) (plus applicable surcharge and cess) and no indexation benefit will be available on transfer of such investments. However, effective 01 April 2025, the definition of ‘Specified Mutual Fund’ has been proposed to be amended as under: (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) calculated basis the annual average of the daily closing figures As a result of the proposed amendment, mutual funds investing in gold/commodities, Equity Oriented Fund of Funds, Offshore Mutual Funds and certain other Mutual Funds (except Debt and Money Market Mutual Funds as mentioned above) which were earlier covered under the definition of SMF will now get excluded from the definition. Thus, for such mutual funds units sold on or after 1 April Page 48 of 592025, the provisions of SMFs would not apply. Notes: 1. As per section 10(23D) of the Income-tax Act,1961, a Mutual Fund registered with Securities and Exchange Board of India (SEBI), the entire income of such Mutual Fund is exempt from income- tax. Further, such Mutual Fund will receive all its income without deduction of tax at source as per provisions of Section 196 of the Act. 2. With effect from April 1, 2020, income distributed by a mutual fund in respect of units of mutual funds is taxable in the hands of the unitholders at normal tax rates (plus applicable surcharge and cess). TDS Applicability: In case of Resident Investors: TDS is applicable at the rate of 10% on income distributed in excess of Rs.10,000 by a mutual fund. In case of Non-Resident Investors: TDS is applicable on any income in respect of units of a Mutual Fund at lower of 20% (plus applicable surcharge and cess) or rate of income-tax provided in the relevant Double Taxation Avoidance Agreement(‘DTAA’). As per the provisions of section 90(2) of the Act, in determining the taxability of a non-resident, the provisions of the relevant DTAA or the Act, whichever are more beneficial, shall apply. Accordingly, if the Investor is a resident of country with which India has entered into a DTAA, the provisions of the DTAA or of the Act, whichever are more beneficial to the Investor, shall apply. Section 90(4) of the Act, provides that a taxpayer, not being a resident, to whom a DTAA applies, shall not be entitled to claim any relief under such DTAA unless a certificate of it being a resident in any country outside India is obtained by it from the Government of that country. Further, section 90(5), provides that the taxpayer referred to in section 90(4) of the Act, shall also provide such other documents and information, as may be prescribed. Section 206AB of the Act as amended by the Finance Act, 2025, stands omitted with effect from the 1st day of April 2025Section 206AA of the Act apply in case PAN is not furnished, the tax shall be deducted at higher of the following rates: i) rates specified in relevant provisions of the Act; or ii) rate or rates in force; or iii) rate of 20%. The above income-tax/TDS rates are in accordance with the provisions of the Income-tax Act, 1961 as amended by Finance Act 2025. The above rates are based on the assumption that the mutual fund units are held by the Investors as capital assets and not as stock in trade. Investors are requested to note that the tax position prevailing at the time of investment may change in future due to statutory amendment(s). The Mutual Fund will pay/deduct taxes as per the applicable tax laws on the relevant date considering the provisions of the Act. The above information is provided for only general information purposes and does not constitute tax or legal advice. In view of the individual nature of tax benefits, each Investor is advised to consult with his/ her tax consultant with respect to the specific direct tax implications arising out of their transactions. Page 49 of 59G. Rights of Unitholders : Please refer to SAI for details. H. List of Official Points of Acceptance: Please refer to the link (www.angelonemf.com/service-branches) 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: Please refer to the link (https://cms.angelonemf.com/amc-cms/wp- content/uploads/formidable/8/Penalties-and-pending-litigation_19072025.pdf) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 1996 and the guidelines there under shall be applicable. The Scheme under this Scheme Information Document was approved by the Directors of the AMC on June 25, 2025 and by the Directors of the Trustee on June 26, 2025. The Trustee has ensured that Angel One Gold ETF FOF approved by the Trustee is a new product offered by the Mutual Fund and is not a minor modification of any existing scheme/fund/product. Name, address and contact no. of Registrar and Transfer Agent (R&T), email id of R&T, website address of R&T, Official Points of Acceptance, collecting banker details etc. R&T Computer Age Management Services Limited (CAMS) 9th Floor | Tower II | Rayala Towers # 158 | Anna Salai | Chennai – 600 002. Contact numbers : +91-44-2843 3303 /+91-44-6102 3303 | E-Mail ID: enq_g@camsonline.com |website: www.camsonline.com Official point of acceptance of transactions (AMC office) : G-1, Ground floor, Ackruti Trade Centre, Road no. 7, Kondivita, Andheri (East), Mumbai – 400 093 Official Points of Acceptance of transactions (CAMS offices) : Please refer to the link (www.angelonemf.com/service-branches). Details of the OPAs are also mentioned below : • 303 – 304 ,3rd Floor Mercado, Opp Municipal Market, Nr President Hotel, C G Road, Ahmedabad – 380 009 • Trade Centre, 1st Floor, 45, Dikensen Road ( Next to Manipal Centre), Bangalore, Karnataka - 560042 • Plot No. 501 / 1741 / 1846, Office No. 203 (2nd Floor), Centre Point, Sriya Talkies Road, Kharvel Nagar, Unit-3, Bhubaneswar, Odisha - 751001 • Deepak Tower, SCO 154 - 155, 1st Floor - Sector 17 - Chandigarh, Punjab - 160017 • New No. 10 (Old No. 178) M.G.R. Salai, Nungambakkam, Chennai – 600 034. • Building Name Modayil, Door No. 39 / 2638, DJ, 2nd Floor, 2A, M.G. Road, Cochin - 682016 • No. 1334, Thadagam Road, Thirumurthy Layout, R.S. Puram, Behind Venketeswara Bakery, Coimbatore - 641002 • Plot No.3601, Nazrul Sarani, City Centre, Durgapur - 713216 • Office No. 103, 1st Floor, Unitech City Centre, M.G. Road, Panaji Goa, Goa - 403001 Page 50 of 59• 208, II Floor Jade Arcade Paradise Circle, Hyderabad, Telangana 500 003. • 101, Shalimar Corporate Centre, 8 - B, South Tukogunj, Opp.Greenpark, Indore, MadhyaPradesh - 452001 • R-7, Yudhisthir Marg C - Scheme, Behind Ashok Nagar Police Station, Jaipur, Rajasthan - 302001 • First Floor 106 - 108 City Centre, Phase II, 63/ 2, The Mall, Kanpur, Uttarpradesh - 208001 • 2/1, Russell Street, 2nd Floor, Kankaria Centre, Kolkata - 700071 • Office No. 107, First Floor, Vaisali Arcade Building, Plot No 11, 6 Park Road, Lucknow - 226001 • U/ GF, Prince Market, Green Field, Near Traffic Lights, Sarabha Nagar Pulli, Pakhowal Road, Ludhiana, Punjab - 141002 • Shop No. 3, 2nd Floor Surya Towers, No. 272/273, Goodshed Street, Madurai - 625001 • 14-6-674/15(1), SHOP NO -UG11-2, MAXIMUS COMPLEX, LIGHT HOUSE HILL ROAD, MANGALORE – 575001, KARNATAKA • 30, Rajabahadur Compound, Opp. Indian Bank, Mumbai Samachar Marg, Fort, Mumbai, Maharashtra – 400023 • 145, Lendra, New Ramdaspeth, Nagpur, Maharashtra - 440010 • CAMS Service Center, 401 to 404, 4th Floor, Kanchan Junga Building, Barakhamba Road, New Delhi - 110001 • 301B, Third Floor, Patna One Plaza, Near Dak bunglow Chowk, Patna 800001 • Vartak Pride, 1st Floor, Survey No. 46, City Survey, No. 1477, Hingne budruk, D.P.Road, Behind Dinanath mangeshkar Hospital, Karvenagar, Pune - 411052 • Shop No. G-5, International Commerce Center, Nr. Kadiwala School, Majura Gate, Ring Road, Surat - 395002 • 103, Aries Complex, Bpc Road, Off R.C. Dutt Road, Alkapuri, Vadodara, Gujarat - 390007 • 40 - 1 - 68, Rao & Ratnam Complex, Near Chennupati Petrol Pump, M.G. Road, Labbipet, Vijayawada, Andhra Pradesh - 520010 • Flat No. GF2, D. No. 47 - 3 - 2 / 2, Vigneswara Plaza, 5th Lane, Dwarakanagar, Visakhapatnam, Andhra Pradesh - 530016 • No. 8, II Floor Maruti Tower Sanjay Place, Agra, Uttarpradesh - 282002 • AMC No. 423 / 30, Near ChurchOpp T B Hospital, Jaipur Road, Ajmer, Rajasthan - 305001 • 18/18A, FF-3, Gayatri Dham Milan Tower, MG Marg, Civil Lines, Prayagraj (Allahabad) - 211001 • 256A, Scheme No. 1, Arya Nagar, Alwar, Rajasthan - 301001 • 81, Gulsham Tower,2nd Floor,Near Panchsheel Talkies,Amaravati,Maharashtra,444601 • 3rd Floor, Bearing Unit No. 313, Mukut House, Amritsar - 143001 • 101, A.P. Tower, B / H, Sardhar Gunj, Next to Nathwani Chambers, Anand, Gujarat - 388001 • Block - G, First Floor, P C Chatterjee Market Complex, Rambandhu Talab PO, Ushagram Asansol, West Bengal - 713303 • 2nd Floor, Block No. D - 21 - D - 22, Motiwala Trade Centre, Nirala Bazar, New Samarth Nagar, Opp. HDFC Bank, Aurangabad - 431001 • Classic Complex, Block No. 104, First Floor, Saraf Colony, Khanapur Road, Tilakwadi, Belgaum - 590006 • Kalika temple Street, Ground Floor, Beside SBI BAZAR Branch, Berhampur - 760002 • 501 – 503, Bhayani Skyline, Behind Joggers Park, Atabhai Road, Bhavnagar – 364001 • First Floor, Plot No.3, Block No.1, Priyadarshini Pariswar west, Behind IDBI Bank, Nehru Nagar, Bhilai - 490020 • C/o. Kodwani Associtates, Shope No. 211 - 213 2nd floor, Indra Prasth Tower syam Ki Sabji Mandi, Near Mukerjee Garden, Bhilwara, Rajasthan - 311001 Page 51 of 59• Plot no 10, 2nd Floor, Alankar Complex, Near ICICI Bank, MP Nagar, Zone II, Bhopal, Madhya Pradesh - 462011 • 1st Floor, Plot No. HE-7 City Centre, Sector 4, Bokaro Steel City, Bokaro, Jharkhand - 827004 • 399, G T Road, Basement, Building Name - Talk of the Town, Burdwan, West Bengal - 713101 • 29 / 97G, 2nd Floor, S A Arcade, Mavoor Road, Arayidathupalam, Calicut, Kerala - 673016 • Near Indian Overseas Bank, Cantonment Road, Mata Math, Cuttack, Orissa - 753001 • 13, First Floor, Akkamahadevi Samaj Complex, Church Road, P. J. Extension, Davangere, Karnataka - 577002 • 204 / 121, Nari Shilp Mandir Marg, First Floor, Old Connaught Place, Chakrata Road, Dehradun, Uttarakhand, 248001 • Urmila Towers, Room No. 111 First Floor, Bank More, Dhanbad, Jharkhand - 826001 • 197, Seshaiyer Complex, Agraharam Street, Erode, Tamilnadu - 638001 • LG3, SCO 12 Sector 16, Behind Canara Bank, Faridabad – 121002 • 1st Floor, C - 10, RDC Rajnagar, Opp Kacheri, Gate No. 2, Ghaziabad - 201002 • Shop No. 5 & 6, Third Floor, Cross Road, The mall, A D Tiraha, Bank Road, Gorakhpur -273001 • Door No. 31 - 13 - 1158, First Floor, 13 / 1, Arundelpet, Ward No. 6, Guntur - 522002 • Unit No. - 115, First Floor Vipul Agora Building, Sector - 28, Near Sahara Mall, Mehrauli, Gurgaon Road, Chakkarpur, Gurgaon - 122001 • Piyali Phukan Road, K. C. Path, House No. 1, Rehabari, Guwahati - 781008 • G - 6, Global Apartment, Kailash Vihar Colony, Opp. Income Tax Office, City Centre, Gwalior, Madhya Pradesh - 474002 • No. 204 - 205, First Floor, B - Block, Kundagol Complex, Opp. Court, Club Road, Hubli, Karnataka- 580029 • 8, Ground Floor, Datt Towers, Behind Commercial Automobiles, Napier Town, Jabalpur, Madhya Pradesh - 482001 • 144, Vijay Nagar, Near Capital Small Finance Bank, Football Chowk, Jalandhar City, Punjab -144001 • Rustomji Infotech Services 70, Navipeth, Opp. Old Bus Stand, Jalgaon, Maharashtra - 425001 • 207, Manek Centre, P N Marg, Jamnagar, Gujarat - 361001 • Tee Kay Corporate Towers, 3rd Floor, S B Shop Area, Main Road, Bistupur, Jamshedpur-831001 • 1/5, Nirmal Tower, 1st Chopasani Road, Jodhpur, Rajasthan - 342003 • 2 B, 3rd Floor, Ayodhya Towers, Station Road, Kolhapur, Maharashtra - 416001 • B-33, Kalyan Bhawan, Near Triangle Park, Vallabh Nagar, Kota, Rajasthan - 324007 • 1307 B, Puthenparambil Building, KSACS Road, Opp. ESIC Office, Behind Malayala Manorama Muttambalam - P O, Kottayam - 686501 • 108, First Floor, Shivam Plaza, Opp. Eves Cinema, Hapur Road, Meerut, Uttarpradesh - 250002 • H 21 - 22, First Floor, Ram Ganga Vihar Shopping Complex, Opposite Sale Tax Office, Moradabad - 244001 • Brahman Toli, Durgasthan Gola Road, Muzaffarpur, Bihar - 842001 • No. 1, First Floor, CH. 26 7th Main, 5th Cross (Above Trishakthi Medicals), Saraswati Puram, Mysore, Karnataka, - 570009 • First Floor, "Shraddha Niketan", Tilak Wadi, Opp Hotel City Pride, Sharanpur Road, Nasik - 422002 • Shop No. 2, 1st Floor, NSR Complex, James Garden, Near Flower Market, Nellore - 524001 • SCO 83 - 84, First Floor, Devi Lal Shopping Complex, Opp RBL Bank, G.T.Road , Panipat, Haryana - 132103 • No. 35 New Lal Bagh, Opp. Polo Ground, Patiala - 147001 • S - 8, 100, Jawaharlal Nehru Street (New Complex, Opp. Indian Coffee House), Pondicherry - 605001 • HIG, C - 23 Sector - 1, Devendra Nagar, Raipur, Chattisgarh - 492004 Page 52 of 59• Door No. 6 - 2 - 12, First Floor, Rajeswari Nilayam, Near Vamsikrishna Hospital, Nyapathi Vari Street, T. Nagar, Rajahmundry, Andhra Pradesh - 533101 • Office 207 - 210, Everest Building, Harihar Chowk, Opp Shastri Maidan, Limda Chowk, Rajkot, Gujarat - 360001 • 4, HB Road No. 206, Second Floor, Shri Lok Complex, H B Road, Near Firayalal, Ranchi, Jharkhand - 834001 • Second Floor, J B S Market Complex, Udit Nagar, Rourkela - 769012 • No. 2, First Floor, Vivekananda Street, New Fairlands, Salem, Tamilnadu - 636016 • C/o. Raj Tibrewal & Associates, Opp. Town High School, Sansarak Sambalpur, Orissa - 768001 • No.78, Haren Mukherjee Road, First Floor, Beside SBI Hakimpara, Siliguri - 734001 • 1 (1), Binny Compound, Second Street, Kumaran Road, Tirupur, Tamilnadu - 641601 • No. F4, Magnam Suraksaa Apatments, Tiruvananthapuram Road, Tirunelveli - 627002 • Room No. 26 & 27, Dee Pee Plaza, Kokkalai, Trichur, Kerala - 680001 • No 8, First Floor, 8th Cross West Extn, Thillainagar, Trichy, Tamilnadu - 620018 • TC NO: 22/902, 1st - Floor "BLOSSOM" BLDG, OPP.NSS KARAYOGAM, SASTHAMANGALAM VILLAGE P.O, Thiruvananthapuram Trivandrum-695010. Kerala • No.32, Ahinsapuri, Fatehpura Circle, Udaipur - 313001 • 3rd floor, Gita Nivas, Opp Head Post Office, Halar Cross Lane Valsad, Gujarat - 396001 • Office No. 1, Second Floor, Bhawani Market, Building No. D - 58 / 2 - A1, Rathyatra Beside Kuber Complex, Varanasi, Uttarpradesh - 221010 • Door No. 86, BA Complex, 1st Floor Shop No 3, Anna Salai (Officer Line), Tollgate, Vellore - 632 001 • H. No. 2 - 4 - 641, F - 7, First Floor, A. B. K Mall, Old Bus Depot Road, Ramnagar, Hanamkonda, Warangal, Telangana - 506001 • B. C. Sen Road, Balasore, Orissa - 756001 • JRDS Heights, Sector 14, Nanak Nagar, Near Peaks Auto Showroom, Jammu Jammu & Kashmir - 180004 • No. 18 /47 /A, Govind Nilaya, Ward No. 20, Sangankal Moka Road, Gandhinagar, Ballari - 583102 • 214 - 215, Second Floor, Shivani Park, Opp. Shankheswar Complex, Kaliawadi, Navsari, Gujarat – 396445 • SCO 06, Ground Floor, MR Complex, Near Sonipat Stand Delhi Road, Rohtak - 124001 • Shop No. 6, Door No. 19 - 10 - 8, (Opp to Passport Office), AIR Bypass Road, Tirupati, AndhraPradesh - 517501 • A – 1 / 50, Block A, Kalyani - Nadia Dt, PIN - 741235 • Tirthkala First Floor, Opp BMCB Bank, New Station Road, Bhuj _kachchh. 370001 • Flat No 109, First Floor, A Wing, Kalyani Tower126 Siddheshwar Peth, Near Pangal High School, Solapur, Maharashtra - 413001 • "Aastha Plus", 202 - A, Second Floor, Sardarbag Road, Nr. Alkapuri, Opp. Zansi Rani Statue, Junagadh, Gujarat - 362001 • Shop No. F - 56, First Floor, Omkar Complex, Opp. Old Colony, Near Valia Char Rasta, GIDC, Ankleshwar, Gujarat - 393002 • Uthram Chanmbers (Ground Floor), Thamarakulam, Kollam - 691006 • No. 372 / 18D, First Floor, Above IDBI Bank, Beside V - Mart, Near RAKSHAN, Gwalior Road, Jhansi - 284001 • City Enclave, Opp. Kumar Nursing Home, Ramghat Road, Aligarh, Uttarpradesh - 202001 • 117 / A / 3 / 22, Shukrawar Peth, Sargam Apartment, Satara, Maharashtra - 415002 • No. 28 / 8, First Floor, Balakrishna Colony, Pachaiappa Street, Near VPV Lodge, Kumbakonam – 612001 Page 53 of 59• Ground Floor, Gurudwara Road, Near Old Vijaya Bank, Bhagalpur - 812001 • F - 62 - 63, Second Floor, Butler Plaza, Commercial Complex, Civil Lines, Bareilly, Uttarpradesh - 243001 • Opp. RLT Science College Civil Lines, Akola, Maharashtra - 444001 • 124 - B / R, Model Town Yamunanagar, Yamuna Nagar, Haryana - 135001 • S S M Jalan Road, Ground floor, Opp. Hotel Ashoke, Caster Town, Deoghar, Jharkhand - 814112 • H. No. 7 - 1 - 257, Upstairs S B H mangammathota, Karimnagar, Telangana - 505001 • D. No. 3/2151/2152, Shop No 4, Near Food Nation, Raja Reddy Street, Kadapa – 516001, Andhra Pradesh • First Floor, Opp. Panchayat Bhawan Main gate, Bus stand, Shimla, Himachal Pradesh - 171001 • Room No. PP. 14 / 435, Casa Marina Shopping Centre, Talap, Kannur, Kerala - 670004 • First Floor, Subhadra Complex Urban Bank Road, Mehsana, Gujarat, 384002 • Municipal Market, Annanda Chowk, Hazaribag, Jharkhand - 825301 • AGVR Arcade, Second Floor, Plot No. 37 (Part), Layout No. 466 / 79, Near Canara Bank, Sangamesh Nagar, Anantapur, Andhra Pradesh - 515001 • Shop No. 26 and 27, Door No. 39 / 265 A and 39 / 265 B, Second Floor, Skanda Shopping Mall, Old Chad Talkies, Vaddageri, 39th Ward, Kurnool - 518001 • No - 12, Opp. HDFC Bank, Red Square Market, Hisar, Haryana - 125001 • 18 L Block, Sri Ganganagar, Rajasthan - 335001 • 2907 GH, GT Road, Near Zila Parishad, Bhatinda, Punjab - 151001 • No. 65, First Floor, Kishnappa Compound, 1st Cross, Hosmane Extn, Shimoga, Karnataka - 577201 • Door No. 18 / 507 (3), Anugraha, Garden Street, College Road, Palakkad, Kerala - 678001 • F4 - Classic Heritage, Near Axis Bank, Opp. BPS Club, Pajifond, Margao, Goa - 403601 • No. A5 75/1 Vaiyapuri Nagar 2nd Cross, Karur - 639 002 • Behind Rajasthan Patrika In front of vijaya bank, 1404, amar singh pura Bikaner - 334001 • D. No. 25 - 4 - 29, First Floor, Kommireddy vari street, Beside Warf Road, Opp swathi medicals, Kakinada - 533001 • Shop No. B - 104, First Floor, Narayan Plaza, Link Road, Bilaspur (C. G) - 495001 • 208, Second Floor, HEENA ARCADE, Opp. Tirupati Tower, Near G.I.D.C. Char Rasta, Vapi, Gujarat - 396195 • Shop No.4250, Near B D Senior Secondary School, Ambala Cantt, Ambala Haryana – 133001 • Nibedita First Floor, J B Road, Palace Compound, Agartala, Near Babuana Tea and Snacks, Tripura West, Pin - 799001 • First Floor, Krishna Complex, Opp. Hathi Gate Court Road, Saharanpur, Uttarpradesh - 247001 • "Silver Palace" OT Road, Inda - Kharagpur, G - P - Barakola, P.S. Kharagpur Local, Dist West Midnapore - 721305 • First Floor, Room No. 61 (63), International shopping Mall, Opp. ST Thomas Evangelical Church, Above Thomsan Bakery, Manjady, Thiruvalla - 689105 • Doctor's Tower Building, Door No. 14 / 2562, First Floor, North of Iorn Bridge, Near Hotel Arcadia Regency, Alleppey, Kerala - 688001 • Commercial Shop No. GF 10 & GF 38, Ground Floor, Ansal Fortune Arcade, Plot No. K - 82, Sector - 18, Noida – 201301 • Dev Corpora, A Wing, 3rd floor, Office no.301, Cadbury Junction, Eastern Express way, Thane (West) - 400 601 • No. 351, Icon, 501, Fifth Floor, Western Express Highway, Andheri East, Mumbai - 400069 • Jiveshwar Krupa Bldg. Shop. No. 2, Ground Floor, Tilak Chowk Harbhat Road, Sangli, Maharashtra - 416416 Page 54 of 59• Shop No. 6, Ground Floor, Anand Plaza Complex, Bharat Nagar, Shivaji Putla Road, Jalna, Maharashtra - 431203 • Platinum Mall, Office No. 307, Third Floor, Jawahar Road, Ghatkopar East, Mumbai - 400077 • 501 – TIARA, CTS 617, 617 / 1 - 4, Off Chandavarkar Lane, Maharashtra Nagar, Borivali – West, Mumbai – 400092 • BSEL Tech Park, B - 505, Plot No. 39 / 5 & 39 / 5 A, Sector 30A, Opp.Vashi Railway Stationm Vashi, Navi Mumbai - 400705 • Number G - 8, Ground Floor, Plot No. C - 9, Pearls Best Height - II, Netaji Subhash Place, Pitampura, New Delhi – 110034 • Third Floor, B R Complex, No. 66, Door No. 11 A, Ramakrishna Iyer Street, Opp. National Cinema Theatre, West Tambaram, Chennai - 600045 • Office Number 112, First Floor, Mahatta Tower, B Block Community Centre, Janakpuri, New Delhi - 110058 • First Floor, No. 17 / 1, (272) Tweleth Cross Road, Wilson Garden, Bangalore - 560027 • No. 29, Avtar Colony, Behind vishal mega mart, Karnal - 132001 • Office No. 413, 414, 415, Fourth Floor, Seasons Business Centre, Opp. KDMC (Kalyan Dombivli Municipal Corporation), Shivaji Chowk, Kalyan (W) – 421301 • A - 111, First Floor, R K Casta, Behind Patel Super Market, Station Road, Bharuch - 392001 • F 142, First Floor, Ghantakarna Complex Gunj Bazar, Nadiad, Gujarat - 387001 • No. 3. First Floor, Shree Parvati, Plot No. 1 / 175, Opp. Mauli Sabhagruh, Zopadi Canteen, Savedi, Ahmednagar - 414003 • C/O. Rajesh Mahadev & Co., Shop No. 3, First Floor, Jamia Complex Station Road, Basti - 272002 • Second Floor, Parasia Road, Near Surya Lodge, Sood Complex, Above Nagpur CT Scan, Chhindwara, Madhya Pradesh - 480001 • 3, Ashok Nagar, Near Heera Vatika, Chittorgarh, Rajasthan - 312001 • Ground Floor , Belbhadrapur, Near Sahara Office, Laheriasarai Tower Chowk, Laheriasarai, Darbhanga - 846001 • 16 A / 63 A, Pidamaneri Road, Near Indoor Stadium, Dharmapuri, Tamilnadu - 636701 • 1793/ A , J B Road, Near Tower Garden, Dhule - 424001 • 9/1/51, Rishi Tola Fatehganj, Ayodhya, Faizabad, Uttar Pradesh–224001 • Shyam Sadan, First Floor, Plot No. 120, Sector 1 / A, Gandhidham - 370201 • Pal Complex, First Floor, Opp. City Bus Stop, Super Market, Gulbarga, Karnataka - 585101 • Mouza - Basudevpur, J. L. No. 126, Haldia Municipality, Ward No. 10, Durgachak, Haldia - 721602 • Durga City Centre, Nainital Road, Haldwani, Uttarakhand - 263139 • Unit No. 326, Third Floor, One World - 1, Block - A, Himmatnagar - 383001 • Near Archies Gallery, Shimla Pahari Chowk, Hoshiarpur, Punjab - 146001 • Survey No. 25 / 204, Attibele Road, HCF Post, Mathigiri, Above Time Kids School, Oppsite To Kuttys Frozen Foods, Hosur - 635110 • 248, Fort Road Near Amber Hotel, Jaunpur Uttarpradesh - 222001 • First Floor, Gurunanak dharmakanta, Jabalpur Road, Bargawan, Katni, Madhya Pradesh - 483501 • Shop No. 11 - 2 - 31 / 3, First Floor, Philips Complex, Balajinagar, Wyra Road, Near Baburao Petrol Bunk, Khammam, Telangana - 507001 • Daxhinapan Abasan, Opp Lane of Hotel Kalinga, SM Pally, Malda, West bengal - 732101 • Shop No. A2, Basement Floor, Academy Tower, Opposite Corporation Bank, Manipal, Karnataka - 576104 • 159 / 160 Vikas Bazar Mathura Uttarpradesh - 281001 • Street No 8-9 Center, Aarya Samaj Road, Near Ice Factory. Moga -142 001 Page 55 of 59• 156A / 1, First Floor, Lakshmi Vilas Building, Opp. To District Registrar Office, Trichy Road, Namakkal, Tamilnadu - 637001 • Gopal Trade center, Shop No. 13 - 14, Third Floor, Nr. BK Mercantile bank, Opp. Old Gunj, Palanpur - 385001 • 17, Anand Nagar Complex, Opposite Moti Lal Nehru Stadium, SAI Hostel Jail Road, Rae Bareilly, Uttar pradesh - 229001 • No. 59 A / 1, Railway Feeder Road, (Near Railway Station), Rajapalayam, Tamilnadu - 626117 • Dafria & Co., No. 18, Ram Bagh, Near Scholar's School, Ratlam, Madhya Pradesh - 457001 • Orchid Tower, Ground Floor, Gala No. 06, S. V. No. 301 / Paiki, 1 / 2, Nachane Municiple Aat, Arogya Mandir, Nachane Link Road, At, Post, Tal. Ratnagiri Dist. Ratnagiri - 415612 • 22, Civil Lines, Ground Floor, Hotel Krish Residency, Roorkee, Uttara khand - 247667 • Opp. Somani Automobile, S Bhagwanganj Sagar, Madhya Pradesh - 470002 • Bijlipura, Near Old Distt Hospital, Jail Road ,Shahjahanpur Uttarpradesh - 242001 • Ground Floor of CA Deepak Gupta, M G Complex, Bhawna Marg, Beside Over Bridge, Bansal Cinerma Market, Sirsa Haryana - 125055 • Arya Nagar, Near Arya Kanya School, Sitapur, Uttarpradesh - 261001 • First Floor, Above Sharma General Store, Near Sanki Rest house, The Mall, Solan, Himachal Pradesh - 173212 • Door No 10-5-65, 1st Floor, Dhanwanthri Complex, Kalinga Road, Opp Chandramouli Departmental Store, Near Seven roads Junction, Srikakulam – 532 001 • 967, Civil Lines, Near Pant Stadium, Sultanpur, Uttarpradesh - 228001 • Shop No. 12, M. D. Residency, Swastik Cross Road, Surendranagar - 363001 • Bangiya Vidyalaya Road, Near Old post office, Durgabari, Tinsukia, Assam - 786.125 • 4 B / A 16, Mangal Mall Complex, Ground Floor, Mani Nagar, Tuticorin, Tamilnadu - 628003 • Adjacent to our existing Office at 109, First Floor, Siddhi Vinayak Trade Center, Shahid Park, Ujjain - 456010 • Pushpam, Tilakwadi, Opp. Dr. Shrotri Hospital, Yavatmal, Maharashtra, 445001 • No. 15 - 31 - 2 M - 1 / 4, First Floor, 14 - A, MIG, KPHB Colony, Kukatpally, Hyderabad - 500072 • No. 158, Rayala Tower - 1, Anna Salai, Chennai - 600002 • Office No. 503, Buildmore Business Park,New Canca By pass Road, Ximer, Mapusa Goa - 403507 • 3, Adelade Apartment, Christain Mohala, Behind Gulshan - E - Iran Hotel, Amardeep Talkies Road, Bhusawal, Maharashtra - 425201 • A / 177, Kailash Complex, Opp. Khedut Decor Gondal, Gujarat, 360311 • No. DU 8, Upper Ground Floor, Behind Techoclean Clinic, Suvidha Complex Near ICICI Bank, Vasco, Goa - 403802 • 3 / 1, R. N. Mukherjee Road, Third Floor, Office space - 3 C, “Shreeram Chambers”, Kolkata - 700001 • Ground Floor, Canara Bank Building , Dhundhi Katra, Mirzapur Uttarpradesh - 231001 • Shop No. 02, First Floor, Shreyas Complex, Near Old Bus Stand, Bagalkot, Karnataka - 587101 • Padmasagar Complex, First Floor, 2nd Gate, Ameer Talkies Road, Vijayapur (Bijapur) – 586101 • Shop No. 7, A V C Arcade, 3, South Car Street - 608001 • Opp Mustafa decor, Behind Bangalore, Bakery Kasturba Road, Chandrapur, Maharashtra - 442402 • 47 / 5 / 1, Raja Rammohan Roy Sarani, PO. Mallickpara, Dist. Hoogly, Seerampur, West Bengal - 712203 • Third Floor, R P G Complex, Keating Road, Shillong, Meghalaya - 793001 • No. 235, Patel Nagar, Near Ramlila Ground, New Mandi, Muzaffarnagar - 251001 • Opp Dutta Traders, Near Durga Mandir, Balipur Pratapgarh, Uttarpradesh - 230001 • Guru nanak institute, NH - 1 A, Udhampur, J & K - 182101 Page 56 of 59• 11 Ram Nagar, First Floor, A. B. Road, Near Indian - Allahabad Bank, Dewas - 455001 • C-101/2, 1st floor, near cottage industries, middle point (phoenix Bay), Port Blair, South Andaman, Pin: 744101. • SINGH BUILDING, GROUND FLOOR, C/O-PRABHDEEP SINGH, PUNJABI GALI, OPP V-MART, GAR ALI, PO & PS-JORHAT, JORHAT-785001 • First Floor, Central Bank Building, Machantala, PO Bankura, Dist Bankura, West Bengal - 722101 • Kh. No. 183 / 2 G, Opposite Hotel Blue Diamond, T. P. Nagar, Korba - 495677 • Mukherjee Building First Floor, Beside MP Jwellers, Next to Mannapuram, Ward no 5 Link Road, Arambagh Hooghly, West Bengal 712601 • Nipendra Narayan Road (N. N. Road), Opposite Udichi Market Near - Banik Decorators PO & Dist , Cooch Behar, West Bengal - 736101 • C/o. Sri Vishwanath Kunj, Ground Floor, Tilha Mahavir Asthan, Gaya - 823001 • Fourth Floor, Kalluveettil Shyras Center, 47, Court Road, Nagercoil, Tamilnadu - 629001 • 13 - A, First Floor, Gurjeet Market, Dhangu Road, Pathankot, Punjab - 145001 • Opp. Raman Cycle Industries, Krishna Nagar, Wardha, Maharashtra - 442001 • Shop No. 8, 9, Cellar "Raj Mohammed Complex", Main Road, Shri Nagar, Nanded - 431605 • First Floor, Adjacent to Saraswati Shishu Mandir School, Gaushala, Near UPPCL Sub Station (Gandhi Park), Company Bagh Chauraha, Firozabad - 283203 • Shop No. 2, Model Town, Near Joshi Driving School, Phagwara - 144401. • House No. 18 B, First Floor, C/o, LT, Satyabrata Purkayastha, Opp To Shiv Mandir, Landmark - Sanjay Karate Building, Near Iskon Mandir, Ambicabathy, Silchar - 788004 • F - 3, Hotel Shaurya, New Model Colony, Haridwar, Uttarkhand - 249408 • No. 507, 5Th Floor, Shree Ugati Corporate Park, Opp Pratik Mall, Near HDFC Bank, Kudasan, Gandhinagar - 382421 • Babu Para, Beside Meenaar Apartment ,Ward No. VIII, Kotwali Police Station, Jalpaiguri, West Bengal - 735101 • Shop. No. 1128, First Floor, 3rd Line, Sri Bapuji Market Complex, Ongole - 523001 • R - C Palace, Amber Station Road, Opp Mamta Cpmplex, Biharsharif - 803101 • First Floor, Prem Praksh Tower B / H, B. N. Chambers Ankleshwar, Mahadev Road, Godhra, Gujarat - 389001 • No. 107 / 1, A C Road, Ground Floor, Bohorompur, Murshidabad, West Bengal - 742103 • Kadakkadan Complex, Opp central school, Malappuram - 676505 • Rabindra Pally, Beside of Gitanjali Cenema Hall, P O & P S Raiganj, Dist North Dijajpur, Raiganj, West Bengal - 733134 • F - 10, First Wings, Desai Market, Gandhi Road, Bardoli - 394601 • B 1, First Floor, Mira Arcade, Library Road, Opp. SBS Bank, Amreli - 365601 • H. No. 14-3-178/1B/A/1, Near Hanuman Temple, Balaji Nagar, Boothpur Road, Mahabubnagar - 509001, Telangana State. • First Floor, Shri Ram Market, Beside Hotel Pankaj, Satna - 485001 • Collage Road, Kangra, Dist. Kangra - 176001 • N / 39, K. N .C. Road, First Floor, Shrikrishna Apartment (Behind HDFC Bank Barasat Branch), P. O. and P. S. Barasat, Dist. 24 P. G. S. (North) - 700124 • Opp. Bank of Bikaner and Jaipur, Harchand Mill Road, Motia Khan, Mandi Gobindgarh, Punjab - 147301 • Bhubandanga, Opposite. Shiv Shambhu Rice Mill, First Floor, Bolpur, West Bengal - 731204 • Police Line, Ramakrishnapally, Near Suri Bus Stand, Suri West Bengal - 731101 Page 57 of 59• 5 - 6 - 208, Saraswathi nagar, Opposite Dr.Bharathi rani nursing home, Nizamabad, Andhra Pradesh - 503001 • Kanak Tower - First Floor Opp. IDBI Bank / ICICI Bank C.K. Das Road, Tezpur Sonitpur, Assam - 784001 • Amulapatty, V. B. Road, House No. 315, Nagaon, Assam - 782003 • G. N. B. Road, Bye Lane, Prakash Cinema, P.O. & Dist. Bongaigaon, Assam - 783380 • PANKAJA', Second Floor, Near Hotel Palika, Race Course Road, Hassan - 573201 • S C O - 12, First Floor, Pawan Plaza, Atlas Road, Subhas Chowk, Sonepat - 131001 • Old N C C Office, Ground Floor, Club Road, Arrah - 802301 • Similipada, Near Sidhi Binayak +2 Science Collage, Angul - 759122 • C/o. Gopal Sharma & Company, Third Floor Sukhshine Complex, Near Geetanjali Book depot, Tapadia Bagichi, Sikar, Rajasthan - 332001 • R. N. Tagore Road, In front of Kotawali, P. S. Krishnanagar Nadia - 741101 • KMC XXV / 88, I, Second Floor, Stylo Complex, Above Canara Bank, Bank Road, Kasaragod - 671121 • No. 22 b - 3 - 9, Karl Marx Street, Powerpet, Eluru, Andhra Pradesh - 534002 • Amba Complex, Ground Floor, H S Road, Dibrugarh - 786001 • H / No. - 2 / 2, S K K Building, OPP SUB - Urban Police Station, Dr. Hokishe Sema Road, Signal Point, Dimapur - 797112 • Door. No. 4 - 8 - 73, Beside Sub Post Office, Kothagraharam, Vizianagaram, Andhra Pradesh - 535001 • No. 328 / 12, Ram Nagar, First Floor, Above Ram Traders, Mandi - 175001 • Second Floor, AFFAS Building, Kalpetta, Wayanad - 673121 • Dev Bazar, Bazpur Road, Kashipur - 244713 • House No. GTK / 006 / D / 20(3) (Near Janata Bhawan), D. P. H. Road, Gangtok, Sikkim - 737101 • No. - 6 - 4 - 80, First Floor, Above allahabad Bank, Opp. Police Auditorium, V. T. Road, Nalgonda - 508001 • Das & Das Complex, First Floor, By Pass Road, Opposite to Vishal Mega Mart, Chhapulia, Bhadrak, Odisha - 756100 • C/C. Muneshwar Prasad, Sibaji Colony, SBI Main Branch Road, Near - Mobile Tower, Purnea - 854301 • Apurba Market, Ground Floor, Vill Mirjapur, Opp: Basirhat College, P.O. Basirhat College, Dist. 24 P G S (North), Basirhat - 743412 • PID. No. 88268, Second Floor, Second Cross, M. G. Road, Tumkur, Karnataka - 572101 • T., Gram - Gutusahi, Under The Nimdih, Panchayat, P.O. Chaibasa, Thana. Muffasil, Dist - West Singhbhum, Jharkhand - 833201 • C/o. Rice Education and IT Centre, Near Wireless Gali, Amla Tola, Katihar - 854105 • "3 - 407 / 40 - 4, Basement Floor, Royal Enfield Show Room Building, Bellampally Road, Mancherial, Telangana State – 504302" • "Anand Plaza, Shop No. 06, Second Floor, Sarbananda Sarkar Street Munsifdanga, Purulia, West Bengal - 723101" • "First Floor, MIG - 25, Blessed Villa, Lochan Nagar, Raigarh, Chhattisgarh - 496001" • Holding No. - 58, First Floor, Padumbasan Ward No. 10, Tamluk Maniktala More, Beside HDFC Bank, Tamluk, Purba Medinipur, Tamluk, West Bengal - 721636 • B - 12, Shopping Center, Ranjeet Nagar, Bharatpur, Rajasthan - 321001 • Near New Era Public School, Rajbagh, Srinagar, Jammu & Kashmir - 190 008 • Santinagar Ward No-14, Near Upal Mukhar Puja Ground, P.O. Alipurduar, Dist.- Alipurduar, Pincode - 736121, West Bengal • Shop No. 5 & 6, B2B Elite, Ground Floor, Near Deshikendra School, Signal Camp, Latur, Pincode - 413512, Maharashtra • At Darji Pokhari Chakka, Above om Jewellers Hospital Square, Puri Town, Puri, Odisha - 752001 Page 58 of 59All the authorised MFUI POS designated by MFUI from time to time shall be the Official Points of Acceptance of Transactions. In addition to the same, Investors can also submit the transactions electronically on the online transaction portal of MFUI (www.mfuonline.com). To know more about MFU and the list of authorised MFUI POS, please visit the MFUI website (www.mfuindia.com). Website / Electronic modes – Angel One AMC shall accept transactions through its website (https://investor.angelonemf.com). Transactions shall also be accepted through other electronic means including through secured internet sites operated by CAMS with specified channel partners (i.e. distributors) with whom AMC has entered into specific arrangements. The servers of Angel One AMC and CAMS, where such transactions shall be sent shall be the official point of acceptance for all such online / electronic transaction facilities offered by the AMC. NSE MFSS / BSE STAR / ICEX - Eligible Brokers/Clearing Members/Depository Participants / Distributors will be considered as the Official Point of Acceptance for the transactions through NSE MFSS, BSE STAR and ICEX platforms. MFCentral as Official Point of Acceptance: For enhancing Investors’ experience in Mutual Fund transactions / service requests, the Qualified RTAs (QRTA’s), Kfin Technologies Private Limited (Kfintech) and Computer Age Management Services Limited (CAMS) have jointly developed MFCentral - A digital platform for Mutual Fund Investors. MFCentral is created with an intent to be a one stop portal / mobile app for all Mutual fund investments and service- related needs that significantly reduces the need for submission of physical documents by enabling various digital / phygital services to Mutual fund Investors across fund houses subject to applicable Terms & Conditions of the Platform. MFCentral may be accessed using https://mfcentral.com/ Any registered user of MFCentral, requiring submission of physical document as per the requirements of MFCentral, may do so at any of the designated Investor Service Centres or collection centres of Kfintech or CAMS. ************************************************************************************** Page 59 of 59