ELSS NFO Reliance Equity Linked Saving Fund - Series I

Key Information Memorandum Cum Application Form for eliance Equit Linke Saving Fund quity Reliance Equity Linke d Saving Fund – Series I Please ref complete detail efer omplet ails all pages description detail whil applying ails hile ying. Please refer complete details on all pages and scheme description / details while applying. Express Building, 4th Floor, 14 - ‘E’ - Road, Churchgate, Mumbai - 400 020. Reliance quity Linke Saving Fund Equity Linked Saving Fund – Series I (A 10 year close-ended Equity Linked Savings Scheme) Sr. RELS Sr. No. RELSS RELSS00000761 FOR OFFICE USE ONLY Bank / Register Serial No. 1. DISTRIBUTOR / BROKER INFORMATION Name & Broker Code / ARN Sub Broker / Sub Agent Code NJ India Invest / ARN-0155 EXISTING FOLIO NO. 54934 2. EXISTING UNIT HOLDER INFORMATION For existing investors please fill in your Folio number, name & proceed to Investment & Payment Details. Name of Sole / 1st applicant 3. APPLICANT INFORMATION (Refer Instruction No. II ) MODE OF HOLDING OCCUPATION STATUS Single Business Individual Partnership firm Name of First / Sole applicant Joint Professional FIIs HUF Mr. Mr. Ms. Any one or survivor(s) Default Joint Service Society Minor M/s. M/s. Retired AOP/BOI NRI Repatriable Former or Survivor (In case of Minor with joint applicant) Student Banks NRI Non-Repatriable Housewife FIs Trust Others _____________________________ Company/Body Corporate Others _____________________________ 1st holder PAN M a n d a t o r y PAN Mandatory PAN Proof Enclosed KYC Mandatory for investment of Rs. 50,000 & above [Are you KYC Compliant Please ( ) Yes or No ] Date of Birth* D D M M Y Y Y Y Name of Guardian (In case of Minor-Contact Person/Designation - In case of non-individual Investors) Mr. Mr. Ms. Relation with Minor/Designation Guardian’s PAN M a n d a t o r y Mr. Mr. PAN Mandatory PAN Proof Enclosed Ms. M/s. M/s. KYC Mandatory for investment of Rs. 50,000 & above [Are you KYC Compliant Please ( ) Yes or No ] Relation with Minor* Name of Second applicant *Incase of minor as joint applicant 2nd holder PAN M a n d a t o r y Mr. Mr. PAN Mandatory PAN Proof Enclosed Ms. M/s. M/s. KYC Mandatory for investment of Rs. 50,000 & above [Are you KYC Compliant Please ( ) Yes or No ] Date of Birth* D D M M Y Y Y Y Name of Third applicant 3rd holder PAN M a n d a t o r y PAN Mandatory PAN Proof Enclosed KYC Mandatory for investment of Rs. 50,000 & above [Are you KYC Compliant Please ( ) Yes or No ] Date of Birth* D D M M Y Y Y Y Address Sole Fir Applicant (P.O. Box Address may not irst suf M ailing Address of Sole / First Applicant (P.O. Box Address may not be sufficient) Add 1 Add 2 City CORRESPONDENCE ADDRES (MANDA ORY FOR ORRE APPLIC ICANT) OVERSEAS CORRESPONDENCE ADDRE SS (MANDATORY FOR NRI / FII APPL ICANT) State District PIN* City Country PIN* CONTACT DETAILS OF SOLE/FIRST APPLICANT Tel. NO. STD Code ________Office _______________Residence _______________________Mobile No. (For Receiving SMS Aler t) _____________________________ (For Rec eceiving Aler ert) M obile Please provide your email ID for email updates Email ID I/We to receive eceiv Stat atement Repor eport Quarterly Stat atement inste physical. I/We wish to receive Account Statement / Annual Repor t / Quar terly Statement via email instead of physical. 4. BANK ACCOUNT DETAILS (Refer Instruction No. 15 & 16) (MANDATORY FOR REDEMPTION / DIVIDEND AND REFUND PAYOUT) A/c. type Bank Payable Location PIN IFSC Code SB M a Current n d a NRO t o NRE r y FCNR Account No. Branch Branch City M M M a a a n n n d d d a a a t t t o o o r r r y y y M a n d a t o r y Fo r Credit via NEFT DD Charges Net Cheque / DD Amount Rs. 9 Digit MICR Code 5. INVESTMENT & PAYMENT DETAILS (Separate Application Form is required for investment in each plan (Refer instruction no. iv & 5) PAYMENT BY CASH IS NOT PERMITTED. Plan Growth Plan Option - Growth Option Gross Amount Cheque / DD No. & Date Bank / Branch Dividend Plan - Dividend Payout Option 6. NOMINATION (Refer instruction no. v) Nominee’s Name Mr. Mr. Ms. D Name of Parent / Guardian in case of Minor Address of Nominee / Guardian Mr. Mr. Ms. D Date of Birth* M M Y Y Y Y Relation with Minor / Designation City PIN Specimen Signature of Nominee/ Minor Nominee’s Guardian 7. DECLARATION I/We would like to invest in Reliance Equity Linked Saving Fund – Series I subject to terms of the Offer Document and subsequent amendments thereto. I/We have read the instructions and the Offer Document before filling the Application Form. I/We have understood the details of the scheme and I/We have not received nor been induced by any rebate or gifts, directly or indirectly, in making this investment. Declaration : I have read and understood the Terms and Conditions governing the investment under Reliance Equity Linked Saving Fund – Series I of Reliance Mutual Fund and those relating to various services including, but not limited to ATMs/ Debit Card. I accept and agree to be bound by the said Terms and Conditions including those excluding/ limiting the Reliance Capital Asset Managements Limited (RCAM) liability. I understand that the RCAM may, at its absolute discretion, discontinue any of the services completely or partially without any prior notice to me. I agree RCAM debit from my folio for the service charges as applicable from time to time. I confirm that I am resident of India. Applicabl to NRIs only:able Applicable to NRIs only:- I/We confirm that I am/We are Non-Resident of Indian Nationality/Origin and I/We hereby confirm that the funds for subscription have been remitted from abroad through normal banking channels or from funds in my/our Non-Resident External / Ordinary Account/FCNR Account. I/We undertake that all additional purchases made under this folio will also be from funds received from abroad through approved banking channels or from funds in my/ our NRE/FCNR Account. SIGNAT SIGNATURE/S Sole / 1st Applicant / Guardian / Authorised Signatory 2nd Applicant / Authorised Signatory 3rd Applicant / Authorised Signatory RELSS00000761 Sr. RELS Sr. No. RELSS Received from ________________________________________________________________________________ an appliction for allotment of Units under Reliance Equity Linked Saving Fund – Series I as per details below. Growth Option Pa Option Dividend Payout Option Cheque / DD No. ____________________ Dated ____________________ Rs. __________________________ drawn on __________________________________________________________________________________ Eligible investors in Reliance Equity Linked Saving Fund - Series I are entitled to deductions of the amount invested in units of the scheme, subject to a maximum of Rs. 100,000/- under and in terms of Section 80C (2) (xiii) of the Income Tax Act, 1961. Signature, Date & Stamp of receiving office INSTRUCTIONS TO HELP YOU COMPLETE THE MAIN APPLICATION FORM I. INSTRUCTION: TRUCTI G ENERAL INSTRUC TION: 1. Please read the Key Information Memorandum and the Offer Document carefully before investing. All applicants are deemed to have read, understood and accepted the terms subject to which this offer is being made and bind themselves to the terms upon signing the Application Form and tendering payment. 2. The application form must be filled in English in BLOCK letters using Black or Dark Blue colored ink. Incomplete applications are liable to be rejected. Please ensure that the requisite details and documents have been provided. This will help in avoiding processing delays and / or rejection of your Application Form. A ll sub scrip tion ll subscrip scription designate branches col ecting oll application forms submitt only application forms should be submitte d only at designate d branches of the collecting appointe by Relianc Mut eliance utual Fund. banks appointe d by Reliance Mutual Fund. 3. The Applicant’s name and address must be given in full (P.O. Box No. alone is not sufficient). In case of multiple applicants, all communication and payments towards redemption will be made in the name of / favoring first applicant only. If the first applicant is a minor, the name of the Guardian who will sign on behalf of the minor should be filled in the space provided. Please fill in your date of birth as this may be required for validating your identity for certain transactions/communication. Also, please provide Telephone No./E-mail Id. of the first applicant, so as to facilitate faster and efficient communication. 4. All applicants must sign the form, (quoting existing Folio no, if any). Thumb impressions must be attested by a Judicial Magistrate/Notary Public under his/her official seal. In case of HUF, the Karta should sign on behalf of the HUF. Authorised signatories, signing on behalf of a Co./Body Corp./Society/Trust etc should sign under their official seal, designation. A list of Authorised Signatories with their names & designations duty certified / attested by the bankers should be attached with the application form. 5. Please note that if no Plan is ticked / indicated in the Application form, the units will, by default, be allotted under the Growth Plan of the Scheme. 6. Incase of Mode of Holding is not mentioned for Joint Holder’s the default mode of holding would be Joint. 7. Joint applicant with a Minor shall be permitted only where the Minor (represented by guardian) is the 1st named applicant / beneficiary and only natural parents shall be permitted as joint applicants with a minor and the Holding basis shall be ‘Former or survivor’ only. A Court-appointed Guardian shall not be permitted to apply as a joint applicant. II. APPL ICANT’S INFORMATION: APPLIC ICANT’S INFORMATION: ORMATI 8. In case the application is made under a Power of Attorney (PoA), a duly certified copy thereof, duly notarised should be submitted with the application. The POA document should contain the signatures of both the Applicant & the constituted Attorney. 9. Application made by a limited company or by a body corporate or a registered society or a trust, should be accompanied by a copy of the relevant resolution or authority to make the application, as the case may be, alongwith a certified copy of the Memorandum and Articles of Association or Trust Deed / Bye Laws / Partnership Deed, whichever is applicable. 10. In case of non-individual applicants, i.e. HUF / Companies / AOP / BOI / Trusts / Societies / FIIs etc. the name, email-ID and telephone number of the contact person to should be provided. 11. Permanent Account Number (PAN) As per SEBI circular number MRD/DoP/Cir- 05/2007 dated April 27, 2007, PAN shall be the sole identification number for all participants transacting in the securities market, irrespective of the amount of transaction w.e.f. July 2, 2007. Accordingly, it is mandatory for investor’s to provide their PAN alongwith a self attested copy of PAN card. If the investment is being made on behalf of a minor, the PAN of the minor or father or mother or the guardian, who represents the minor, should be provided. Applications received without PAN/PAN card copy will be rejected. Know Cust ustomer (KY 12. Prevention of Money Laundering & Know Your Customer (K YC): Mone oney In terms of the Prevention of Money Laundering Act, 2002, the Rules issued there under and the guidelines issued by SEBI regarding the Anti Money Laundering (AML), all intermediaries, including Mutual Funds, have to formulate and implement a Client KY Process, Identification Process, commonly referred to as Know Your Customer or K YC Process, Know Cust ustomer verify and maintain the record of identity and address (es) of investors. The investor’s must ensure that the amount invested in the scheme is derived only through legitimate sources and does not involve and is not designed for the purpose of any contravention or evasion of the provisions of all the applicable laws, rules and regulations, directions issued by the appropriate authority (the applicable laws) in force from time to time including the Prevention of Money Laundering Act, the Income Tax Act, 1961, or the Prevention of Corruption Act, 1988, etc. Pursuant to the above, the AMC may seek information or obtain and retain documentation used to establish Customers’ identity. It may re-verify identity and obtain any missing or additional information for this purpose. Reliance Mutual Fund / Reliance Capital Trustee Co. Limited / Reliance Capital Asset Management Limited reserve the right to take all steps and actions, including recording investor(s) / unitholder(s) telephonic calls, and / or obtain and retain documentation for establishing the identity of the investor, proof of residence, source of funds etc. in accordance with the applicable laws, from the investor(s) / unitholder(s), as may be required, to ensure the appropriate identification / verification / re-verification of the investor(s) / unitholder(s), the source of funds etc. under its KYC Policy. The AMC, under powers delegated by the Trustee, shall have absolute discretion to reject any application, prevent further transactions by a Unit Holder, delay processing redemption as per applicable laws or regulations if (i)after due diligence, the investor / Unit Holder / a person making the payment on behalf of the investor does not fulfil the requirements of the “Know Your Customer” as determined by the AMC or the AMC believes that the transaction is suspicious in nature as regards money laundering. (ii) the AMC determines in its sole discretion that the application does not or will not comply with any applicable laws or regulations. In this regard the AMC reserves the right to reject any application and effect a mandatory Redemption of Units allotted at any time prior to the expiry of 30 days from the date of the allotment. If the payment for Purchase of Units are made by a third party (e.g. a power of attorney holder, a financing agency, a relative, etc.), the investor / applicant may be required to give such details of such transaction so as to satisfy the AMC of the source and / or consideration underlying the transaction. 13. In case of NRI/FII investors the Account Statements / Redemption Cheques / Other correspondence will be sent to the mailing address mentioned. 14. All applications are accepted subject to detailed scrutiny and verification. Applications which are not complete in all respects are liable for rejection, either at the collection point itself or subsequently after detail scrutiny/verification at the back office of the registrars. DETAIL AILS: III. BANK DETAILS: 15. As per the SEBI guidelines, it is mandator y for investors to mention their bank mandatory for investor to ator ors acc detail ails application form. acc ount detail s in the application form. In the absence of the bank details the application form will be rejected. Wherever possible / availability of electronic credit service, RMF will give instruction to the investor’s bank for direct / electronic credit for dividend / redemption payments and such instructions will be adequate discharge of RMF towards the said payment. In case the credit is not affected by the unitholder’s banker for any reason RMF reserves the right to make the payment by a cheque / DD, in case it is not possible to make the payment through electronic credit. If the electronic credit is delayed or not affected or credited to a wrong account, on account of incomplete or incorrect information, RMF will not be held responsible. Please provide the 9 digit MICR Code/IFSC code on the right bottom of your Cheque for us to help you in future for ECS/NEFT credit of dividend and redemption payout. 16. DIRECT CREDIT OF REDEMPTION / DIVIDEND PROCEEDS / REFUND - IF ANY Investor’s having bank accounts with ABN AMRO Bank NV, Citibank N.A, Deutsche Bank AG, HDFC Bank Limited, HSBC, ICICI Bank Limited, IDBI Bank Limited, Kotak Mahindra Bank Ltd., Standard Chartered Bank, Axis Bank Limited will receive their redemption / dividend / Refunds (if any) directly into their bank account. RMF will endeavour to provide payment of Dividend / Redemption / Refund(If any) through ECS,NEFT, Cheque, Demand Draft or Direct Credit into investors bank account wherever possible. INVE VES PA DETAIL AILS: I V. INVESTMENT & PAYMENT DETAILS: Inv M inimum Inv estment Amount - Minimum initial investment for all categories of investors is Rs.500/- and in multiples of Rs.500/- thereafter. For customers giving switch instructions. Please submit the switch instruction using the prescribed switch transaction slip to the nearest Investor Service Centre of RMF. 17. Payment should be made by crossed cheques, /Demand Draft/payorder, favouring “Relianc Equit Linke Saving Fund eliance quity “Reliance Equity Linked Saving Fund – Series I” and marked “Account Payee” payable locally in the city where the application is submitted. Post dated or outstation cheques/ draft are not permitted. PAY BY CASH NOT PERMITTED. PAYMENT BY CASH IS NOT PERMI TTED Investors from such centers, who do not have a facility to pay by local cheque, as there are no Collection Centres of RMF, will be permitted to deduct the actual DD commission charges. Documentary proof, thereof is to be attached, if not attached the AMC reserves the right to call for the same at a later date. The amount of the DD commission charges will be limited to the actual charges paid or DD charges of State Bank of India, whichever is lower. (Separate application form is required for investment in each plan/option.) If the Scheme name on the Application Form and on the Cheque is different, then the units will be allotted as per the Scheme name mentioned in the Application Form. 18. Please mention the application serial no. on the reverse of the cheque/demand draft tendered with the application. 19. In case the payment is made through Indian Rupee draft purchased abroad or from FCNR or NRE A/c, an Account Debit Certificate from the Bank issuing the draft, confirming the debit should be submitted. For subscription made by NRE / FCNR Account cheques, the application forms must be accompanied with a photocopy of the cheque or Account Debit Letter / Certificate from the bankers. V. NOMINATI TION: NOMINATI ON: (a) Nomination facility is available to individuals applying on their own behalf i.e. singly or jointly. (b) Only one person, resident or NRI, including minors, can be nominated. Nomination can also be in favour of the Central Government, State Government, a local authority, any person designated by virtue of his office or a religious or charitable trust. (c) Nomination of an NRI is subject to requirements, if any, prescribed by RBI and SEBI from time to time. (d) Nomination can be changed at any time during the currency of the investment by the same persons who have made the nominations. (e) Unitholder being either parent or lawful guardian on behalf of a minor and an eligible institution, societies, bodies corporate, HUF, AoPs, BoIs and partnership firms shall have no right to make any nomination. (f) The nominee shall not be a trust (other than a religious or charitable trust), society, body corporate, partnership firm, karta of HUF or power of attorney holder. (g) On registration of nomination a suitable endorsement shall be made on the statement of account or in the form of a separate letter. (h) The facility of nomination is available to a unitholder under SEBI (MFs) Regulations and guidelines issued by SEBI from time to time. (i) Nomination in respect of units stands rescinded, upon the transfer of units. (j) On cancellation of nominations, the nomination shall stand rescinded and RMF shall not be under any obligation to transfer the units in favour of the nominee (k) Where a nomination in respect of any unit has been made, the units shall, on the death of the unitholder(s), vest in the nominee and on compliance of necessary formalities the nominee shall be issued a SOA in respect of the units so vested subject to any charge or encumbrance over the said units. Nominee would be able to hold the units provided he is otherwise eligible to become a unitholder of the scheme. (l) Where there are two or more unitholders one of whom has expired the title to units shall vest in the surviving unitholder(s) who may retain the nomination or change or cancel the same. However, non-expression of desire to change or substitute the nominee by surviving unitholder shall be deemed to be the consent of surviving unitholder for the existing nomination. (m) Transmission made by the AMC as aforesaid, shall be a full discharge to the AMC from all liabilities in respect of the said units. COMMUNICATION OMMUNIC VI. E-MAIL COMMUNICATION : 20. Investors desirous of receiving statements/Annual Report through email need to indicate their email id in the relevant box provided in the application form. Key Information Memorandum cum Application Form Reliance Equity Linked Saving Fund - Series I (A 10 year close-ended Equity Linked Savings Scheme) Offer for Sale of Units at Rs.10/- per unit during the new fund offer period SPONSOR: Corporate Office: Reliance Capital Limited H Block, 1st Floor, Dhirubhai Ambani Knowledge City, Koparkhairne, Navi Mumbai - 400 710. Tel : 022 - 30327000, Fax. 022 - 30327202 TRUSTEE orporat Office: Relianc Capit ate eliance apital rustee Co. Limite Corporate Office: Reliance Capital Trustee Co. Limite d - Express Building, 4th Floor, 14 – ‘E’ – Road, Churchgate, Mumbai – 400 020 Tel : 022 – 30414800 Fax: 022 – 30414818 INVESTMENT MANAGER Corporate Office: Reliance Capital Asset Management Limited - Express Building, 4th Floor, 14 – ‘E’ – Road, Churchgate, Mumbai – 400 020 Tel : 022 – 30414800 Fax: 022 – 30414818 REGISTRAR Karvy Computershare Pvt. Ltd. Karvy Plaza, 21, Road No.4, Street No.1, Banjara Hills, Hyderabad - 500 034 Tel. : 040 - 2331 2454, Fax : 040 - 2331 1968 CUSTODIAN Deutsche Deut sche Bank A.G. - Kodak House, 222, Dr. D.N. Road, Mumbai - 400 001 AUDITORS TO THE SCHEME Co. (Chartere ountant ants) Haribhakti & Co. (Char tere d A ccountant s) - 42, Free Press House, Nariman Point, Mumbai - 400 021 E-mail : customer_care@reliancemutual.com MTNL/BSNL subscribers need to dial 022 - 3030 1111. Investors using mobile phones need to prefix STD Code of their respective city before 3030 1111. Overseas callers need to dial 91 - 22 - 3030 1111. Website: www.reliancemutual.com This Key Information Memorandum (KIM) sets forth the information, which a prospective investor ought to know before investing. For further details of the scheme/Mutual Fund, due diligence certificate by the AMC, Key Personnel, investors’ rights & services, risk factors, penalties & pending litigations, associate transactions etc. investors should, before investment, refer to the Offer Document available free of cost at any of the Investor Service Centres or distributors or from the website www.reliancemutual.com. The scheme particulars have been prepared in accordance with Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, as amended till date and Equity Linked Savings Scheme, 2005 (vide Notification No. 226/2005, dated November 3, 2005 and Notification No. 259/2005/F. No. 142/39/2005 - TPL dated December 13, 2005 issued by Department of Economic Affairs, Ministry of Finance, Government of India, as amended from time to time), and filed with Securities and Exchange Board of India (SEBI). The units offered for public subscription have not been approved or disapproved by SEBI, nor has SEBI certified the accuracy or adequacy of this KIM. As per the Equity Linked Savings Scheme, 2005, investment made under the scheme shall be locked-in for a period of 3 years from the date of allotment of respective units. The Scheme does not asssure a guarantee any returns. Eligible investors in the scheme are entitled to deductions of the amount invested in units of the scheme, subject to a maximum of Rs. 100,000/- under and in terms of Section 80C (2) (xiii) of the Income Tax Act, 1961. New Fund Offer Opens on December 18, 2007 INVESTMENT OBJECTIVE: The primary objective of the scheme is to generate long-term capital appreciation from a portfolio that is invested predominantly in equities along with income tax benefit. ASSET ALLOC TION PA OCA ASSET ALLOCATION PATTERN: Under normal circumstances, the asset allocation under the Scheme will be as follows: Type of Security Equities Debt and Money Market Instruments % of Corpus (indicative) 80 - 100 % Up to 20 % Risk Profile High Low to Medium New Fund Offer Closes on March 17, 2008 eliance Equit Opport quity Fund Reliance Equity Opportunities Fund Period Reliance Equity BSE 100 Opportunities Fund Last 1 yr 43.04 53.08 Since Inception 51.35 52.47 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Retail Plan - Growth Option. Inception Date 31/03/2005 Reliance Equity Opportunities Fund Retail-Growth vs BSE 100 100 Percentage 83.61 66.62 80 60 40 20 0 10.11 11.56 FY 05-06 FY 06-07 BSE 100 Reliance Equity Opportunities Fund Note: The scheme may invest in equity shares in foreign companies, ADRs / GDRs and instruments convertible into equity shares of domestic or foreign companies and in derivatives as may be permissible under the guidelines issued by SEBI and RBI. As the scheme is governed by ELSS guidelines, such investment will be made, if the ELSS guidelines permit. It must be clearly understood that the percentages stated above are only indicative and not absolute and that they can vary substantially depending upon the perception of the AMC, the intention being at all times to seek to protect the interests of the Unitholders. Such changes in the investment pattern will be for short term and defensive considerations. However, such changes at all times will comply with ELSS notifications. The asset allocation pattern will be in line with the rules and guidelines of ELSS notifications also. Please ref to efer Off for detail ails. Please refer to the Offer Document for details. Risk Profile of the Scheme: ails utual Fund investments are subject to market Please re off careful for detail arefull Mutual Fund investments are subject to market risks. Please read the offer document carefully for details fac ors befor inv act ore on risk factors before investment. Reliance Equity Linked Saving Fund - Series I eliance Regular Saving Fund Equit Option egul vings quity Reliance Regular Savings Fund - Equity Option Period Reliance Regular vings Saving Fund Savings Fund Equity Option 63.11 45.60 BSE 100 53.08 54.19 70 60.83 60 50 40 30 18.33 20 10 0 Since Inception to Mar 05 50.64 40.78 21.77 11.56 FY 05-06 FY 06-07 Last 1 yr Since Inception Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Growth Option. Inception Date 9/06/2005 } eliance Equit Fund quity Reliance Equity Fund Period Last 1 yr Since Inception Reliance Equity Fund 45.71 36.83 S&P CNX Nifty 48.79 39.12 Reliance Equity Fund- Retail-Growth vs S&P CNX Nifty 14 12 10 8 6 4 2 0 12.31 8.66 Growth Plan Dividend Plan Growth Option Dividend Payout Option Specifie Redemption Period: ied Specified Redemption Period: The scheme will offer purchase only during the new fund offer period and the redemption/switch-out will be available only during the Specified Redemption Period i.e. first five Business Days on a monthly basis at NAV based prices after an initial lock-in-period of three years from the date of allotment. Applicable NAV i) Redemption/Switch-out: In respect of valid applications received upto 3 p.m. by the Mutual Fund, same day's closing NAV shall be applicable. In respect of valid applications received after 3 p.m. by the Mutual Fund, the closing NAV of the next Working Day shall be applicable. Minimum Application Amount/ Number of Units Purchase i) New Purchases Minimum initial investment for all categories of investors is Rs.500/- and in multiples of Rs.500/- thereafter. Redemption Redemptions can be for any amount or any number of units. However, in order to keep the account in operation, minimum balance equal to the minimum subscription amount under each of the options, which is currently Rs. 500 is required to be maintained in the account. RCAM reserves the right to close an investor's account if the value of the unit balance in the account falls below the minimum subscription amount under each of the options. In such an event, RCAM reserves the right to compulsorily redeem the balance units in the account completely at the applicable redemption price. Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Retail Plan - Growth Option. Inception Date 30/03/2006 FY 06-07 Period Reliance Equity Fund S&P CNX Nifty eliance Sav (ELS Fund Reliance Tax Saver (ELSS) Fund Period Last 1 yr Since Inception eliance Reliance Ta x Sav (ELS Fund Saver (ELS S) Fund 39.52 53.08 BSE 100 40 Reliance Tax Saver (ELSS) Fund vs BSE 100 34.07 35.69 Percentage 53.08 51.05 30 20 10 0 -10 Period Reliance Tax Saver Fund FY 05-06 6.11 -0.37 FY 06-07 BSE 100 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Growth Option. Inception Date 22/09/2005 eliance Long Equit Fund quity Reliance Long Term Equity Fund Period Since Inception eliance Long Reliance Long Term quity Fund E quity Fund 54.25 BSE 200 0 Reliance Long Term Equity Fund vs BSE 200 FY 06-07 -1.27 54.71 Percentage -1 -2 -3 -4 -5 -6 -7 -5.95 Period Reliance Long Term Equity Fund Despatch of Repurchase (Redemption) Request: Within 10 working days from the date of receipt of a valid redemption request during the Specified Redemption Period at the Designated Investor Service Centers of Reliance Mutual Fund. Benchmark Index: BSE 100 Dividend Policy: Dividend will be distributed from the available distributable surplus after the deduction of the dividend distribution tax and the applicable surcharge, if any. The Mutual Fund is not guaranteeing or assuring any dividend. Please read the offer document for details. Further payment of all dividends shall be in compliance with SEBI Circular. Circular No. SEBI/IMD/CIR No.1/64057/06 dated 4/4/06. Fund Manag anager: Name of the Fund Manager: Omprakash Kuckian Overseas investments : Shiv Chanani ompany: rustee Compan Name of the Trustee Company: Reliance Capital Trustee Co. Limited. erformance Performance of the scheme: Data as on 07/12/2007. eliance Gro Fund Reliance Grow th Fund Period Last 1 yr Last 3 yr Last 5 yr Since Inception Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Absolute returns of Growth Option. Inception Date 27/12/2006 BSE 200 eliance Equit Advantag Fund quity age Reliance Equity Advantage Fund Period Since Inception eliance Equit Advantag Fund quity age Reliance Equity Advantage Fund 28.34 S&P CNX Nifty 35.68 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Absolute Returns of Retail Plan Growth option as the scheme has not completed one year. Inception Date 9/08/2007 Expenses of the Scheme Initial Issue Expenses: Under the SEBI Regulations, the Mutual Fund is entitled to charge New Fund Offer Expenses: Expenses up to a maximum of 6% of initial resources raised under the Scheme. The New Fund Offer expenses for the Scheme would be amortised over a period of 10 years i.e. tenure of the scheme and would be included in the NAV. Any expenditure in excess of this shall be borne by the AMC. If the investor opts for the redemption before the completion of 10 years, proportionate unamortized portion of the NFO expenses outstanding as on the date of the redemption shall be recovered from such investor. Expenses Recurring Expenses : As per SEBI (Mutual Funds) Regulations, the maximum expenses that can be charged to a scheme are as follows: *Recurring Expenses Upto Rs.100 crores Next Rs. 300 crores Next Rs.300 crores Balance 76.72 66.62 14.86 8.95 11.56 138.15 92.64 eliance Gro Fund Reliance Growth Fund 68.68 63.21 71.85 36.50 BSE 100 53.08 47.06 45.90 16.77 Reliance Growth Fund - Retail - Growth vs BSE 100 200 166.65 92.64 15.33 FY 03-04 -13.62 FY 02-03 54.71 14.86 FY 04-05 Period BSE100 87.36 66.62 12.96 11.56 FY 05-06 FY 06-07 Percentage 150 100 50 0 -50 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Retail Plan - Growth Option. Inception Date 08/10/1995. Reliance Growth Fund **Estimat Expenses Relianc Equit Linke Saving Fund stimate eliance quity **Estimated Expenses of Reliance Equity Linked Saving Fund – Series I 2.50% 2.25% 2.00% 1.75% Investment Management Exp. Marketing Exp. Operational Exp. Total 1.25% 1.00% 0.25% 2.50% Reliance Vision Fund eliance Fund Period Last 1 yr Last 3 yr Last 5 yr Since Inception eliance Fund Reliance Vision Fund 54.75 53.87 60.93 31.42 BSE 100 53.08 47.06 45.90 16.77 Reliance Vision Fund- Retail-Growth vs BSE 100 160 120 80 40 0 -20 -40 Percentage 35.54 34.16 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Retail Plan - Growth Option. Inception Date 08/10/1995. Period Last 1 yr Last 3 yr Since Inception Reliance NRI quity Fund Equity Fund 53.74 54.31 54.07 BSE 200 53.03 45.32 47.26 -13.62 FY 03-04 FY 04-05 FY 05-06 FY 06-07 FY 02-03 Period Reliance Vision Fund BSE 100 * Expenses on an ongoing basis will not exceed the above percentage of the daily average net asset or such maximum limits as may be specified by SEBI Regulations from time to time. ** The above expenses are estimates only and subject to change as per actuals. Please read the offer document for details. LOAD STRUCTURE: Entry Load: Not Applicable. Exit Load: Nil* *In accordance with the SEBI (MFs) Regulations, 1996, NFO expenses not exceeding 6% of the amount mobilised, will be charged to the scheme and will be amortised over a period of 10 years. If the investor opts for the redemption before the completion of 10 years, proportionate unamortized portion of the NFO expenses outstanding as on the date of the redemption shall be recovered from such investor. Daily sset alue (NAV) Public ublication Daily Net A sset Value (NAV) Publication : The NAV shall be computed on daily basis. It shall be published in 2 newspapers on all working days after one year from the date of allotment of units and the same shall be uploaded on the AMFI site i.e. www.amfiindia.com and Reliance Mutual Fund site i.e. www.reliancemutual.com. eliance Equit Fund quity Reliance NRI Equity Fund Reliance NRI Equity Fund - vs BSE 200 70 60 50 40 30 20 10 0 57.04 60.26 62.65 59.97 Percentage 24.32 10.2 FY 05-06 Since Inception to March 05 Period Reliance NRI Equity Fund FY 06-07 BSE 200 Past Performance may or may not be sustained in future. Dividends are assumed to be reinvested. While calculating returns dividend distribution tax is excluded. Compounded annualised returns of Growth Option. Inception Date 16/11/2004. TAX TREATMENT FOR THE INVESTORS (UNITHOLDERS) Benefit to its Mut utual Fund Tax Benefits to the Mutual Fund : Reliance Mutual Fund is a Mutual Fund registered with the Securities & Exchange Board of India and hence the entire income of the Mutual Fund will be exempt from income tax in accordance with the provisions of Section 10(23D) of the Income-tax Act, 1961, (the Act). The Mutual Fund will receive all income without any deduction of tax at source under the provisions of Section 196(iv) of the Act. An exemption has been granted under the Finance (No.2) Act, 2004 to open ended equity oriented mutual funds from paying distribution tax on income distributed without any time limit, effective from 1 April 2004. (i). Income-tax This Scheme is a plan formulated under the Equity Linked Savings Scheme (ELSS), 2005, issued by the Central Government. Accordingly, any investment made by an assessee in the ELSS of the Fund upto a sum of Rs. 100,000/- in a financial year would qualify for deduction under Section 80C of the I.T. Act. An “assessee” as per ELSS 2005 means:— (i) an individual; or (ii) a Hindu undivided family; or (iii) an association of persons or a body of individuals consisting, in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and Union Territories of Dadra and Nagar Haveli and Daman and Diu by whom, or on whose behalf, investment is made. Tax on Income distribution Income Income distribute by Mut utual Fund Income distributed by the Mutual Fund All Unit holders Income received by unit holders in respect of the units of the Mutual Fund, is exempt from tax under Section 10(35) of the Act. Deduc duction Sourc Tax Deduction at Source All Unit holders In view of the exemption of income in the hands of the Unit holders, no income tax is deductible at source, on income distribution by the Mutual Fund on or after April 1, 2003, under the provisions of Sections 194K and 196A of the Act. As per section 196B of the Act, tax is required to be deducted at the rate of 11.22 per cent (inclusive of surcharge on income-tax at the rate of 10 per cent and an additional surcharge by way of education cess at the rate of 2 per cent on the amount of tax inclusive of surcharge) from income payable in respect of units purchased in foreign currency to approved overseas financial organizations. Where the total income of such organization does not exceed Rs. one crore, the abovementioned surcharge is not payable. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. Capit apital (ii) Tax on Capital Gains Long-term Capital Gains Section 10(38) of the Act grants exemption to any income arising from the transfer of a long term capital asset, being units of an equity oriented fund provided the transaction giving rise to the capital gains, attracts Securities Transaction Tax (STT) and is made on or after 1st October 2004 i.e the date on which Chapter VII of the Finance (No. 2) Act, 2004 has come into force. For this purpose “equity oriented fund” means where the investible funds are invested by the Mutual Fund in equity shares in domestic companies to the extent of more than sixty five percent of the total proceeds of such fund set up under a scheme of a Mutual Fund specified under Section 10(23D) of the Act. Short-term Capital Gains Under Sec. 111A, where the total income of an assessee includes any income chargeable under the head “Capital Gains”, arising from the transfer of a short-term capital asset, being a unit of an equity oriented fund and (a) the transaction of sale of such unit is entered into on or after 1st October 2004, i.e. the date on which Chapter VII of the Finance (No. 2) Act, 2004 has come into force; and (b) such transaction is chargeable to securities transaction tax under that Chapter, the tax payable by the assessee on such short-term capital gains is at the rate of ten per cent. In case of resident individuals and HUFs, where the total income as reduced by the short- term capital gains, is below the basic exemption limit, the short-term capital gains will be reduced to the extent of the shortfall and only the balance short-term capital gains will be subjected to the 10 per cent tax rate. The said tax rate would be increased by a surcharge of 10 per cent in case of non-corporate Unit holders excluding firms, where the total income exceeds Rs. 10,00,000. In the case of firms and corporate Unit holders, surcharge is applicable where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. Where the total income of an assessee includes any short-term capital gains on equity oriented units the deduction under section 80C shall be allowed from the income tax on the total income as reduced by such short term capital gains. ors: oreign Institutional Investor Foreign Institutional Investors: Long-term capital gains arising on sale/ repurchase of units, held for a period of more than twelve months, would be taxed at the rate of 10 per cent under Section 115AD of the Act (subject to the exemption of tax on long-term capital gains provided for in Sec. 10(38) of the Act, discussed elsewhere in this document) . The said tax rate would be increased by a surcharge of 2.5 per cent where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. Such gains would be calculated without inflation index and currency fluctuations. Short-term capital gains arising on sale/repurchase of units would be taxed at 30 per cent (10% if such short term capital gains is of the nature referred in section 111A of the Act, discussed elsewhere in this document). The said applicable tax rate would be increased by 2.5 per cent surcharge where the total income exceeds Rs. one crore.. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. organizations: Specified overseas financial organizations As per the provisions of section 115AB of the Act, long-term capital gains arising on sale/ repurchase of units purchased in foreign currency shall be liable to tax at the rate of 10 per cent. However, such gains shall be computed without the benefit of cost indexation. Short-term capital gains arising on sale/repurchase of units would be taxed at 40 per cent in case of foreign companies. The rate of surcharge would be 2.5% where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. ansac action Securities Transaction Tax atur ure ansac action Nature of Transaction Purchase and sale of equity shares or units of equity oriented mutual funds on a recognised stock exchange on delivery basis Sale on stock exchange of equity shares or units of equity oriented mutual funds on non-delivery basis Sale of derivatives on recognised stock exchange Sale of units of equity oriented mutual funds to the mutual fund able by Payable by Rate Both purchaser 0.125% as well as seller Seller 0.025% Income tax is deductible on short-term capital gains arising on sale / repurchase of units of equity oriented mutual funds (as defined under Sec. 10(38)) at the rate of 10 per cent. The above tax rate would be increased by a surcharge of 10 per cent, where the total income exceeds Rs. 10,00,000. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. cas ase for oreign compan ompany In the case of a foreign company: Income tax is deductible on long-term capital gains (other than long-term capital gain on units of equity oriented mutual funds on which exemption under Sec. 10(38) is applicable) arising on repurchase of units at the rate of 20 per cent. Income tax is deductible on short-term capital gains arising on sale / repurchase of units (other than those of equity oriented mutual funds) at the rate of 40 per cent. The above tax rates would be increased by a surcharge of 2.5 per cent where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. aty: Tax Treaty: In accordance with the provisions of Circular no.728 dated October 30, 1995 issued by the Central Board of Direct Taxes (‘CBDT’), in case of a non resident unit holder who is a resident of a country with which India has signed a Double Taxation Avoidance Agreement (DTAA) which is in force, the tax should be deducted at source under section 195 of the Act at the rate provided in the Finance Act of the relevant year or the rate provided in the said agreement, whichever is more beneficial to such non-resident unit holder. In order to obtain the benefit of the lower rate under the DTAA, the unit holder would be required to provide a certificate from his Assessing Officer stating his eligibility for the lower rate. Exemptions from long-term capital gains I. As per Sec 10(38) of the Act, any long-term capital gains arising from the sale of units of an equity-oriented fund entered into on or after October 1, 2004 and such transaction of sale is chargeable to STT, shall be exempt form tax. II. As per the provisions of section 54EC of the Act, long-term capital gains (other than long-term capital gains on units of equity oriented mutual funds on which exemption under Sec. 10(38) is applicable) shall be exempt from tax to the extent such capital gains are invested, within a period of six months of such transfer, in acquiring notified bonds. However, if the said bonds are transferred within a period of 3 years from the date of their acquisition, the amount of capital gains exempted earlier would become chargeable to tax as long-term capital gains in the year in which the bonds are transferred. The Finance Act, 2007 has provided that the investment made on or after the 1st April, 2007 in the above bonds by any person during any financial year should not exceed Rs. Fifty Lakh. This amendment takes effect from 1st April, 2007. III. As per the provisions of Sec 54F of the Act in the case of an individual or a HUF, long-term capital gains (other than long-term capital gains on units of equity oriented mutual funds on which exemption under Sec. 10(38) is applicable) arising on transfer of a long-term capital asset (not being a residential house) are not chargeable to tax if the entire net consideration received on such transfer is invested within the prescribed period in a residential house. If part of such net consideration is invested within the prescribed period in a residential house, then proportionate exemption is available. Benefit its Other Benefits : Investments in Units of the Mutual Fund will rank as an eligible form of investment under Section 11 (5) of the Act read with Rule 17C of the Income-tax Rules, 1962, for Religious and Charitable Trusts. alth-ta Units respective espectiv (ii). Wealth-tax: Units held under the respective Plans are not treated as assets as defined under Section 2(ea) of the Wealth-tax Act, 1957 and thereof would not liable to wealth-tax. (iii). Gift-tax: The Gift-tax Act, 1958 has ceased to apply to gifts made on or after October 1, 1998. Gifts of Units, purchased under the respective Plans, would therefore, be exempt from gift-tax. The tax benefits to the Mutual Fund and Unit Holders is in accordance with the prevailing tax laws. EACH INVE VES ADVISED CONSUL ONSULT OW EACH INVESTOR IS ADVISED TO CONSULT HIS OR HER OWN TAX WITH RESPEC SPECT IMPLIC TIONS ICA ONSULT CONSULTANT WITH RESPEC T TO THE SPECIFIC TAX IMPL ICATIONS PARTICIPATION ARTICIP ARISING OUT OF HIS OR HER PARTICIPATION IN THE SCHEME. FOR INVESTOR GRIEVANCES PLEASE CONTACT Karvy Computershare Pvt. Ltd. Karvy Plaza, 21, Road No. 4, Street No. 1, Banjara Hills, Hyderabad - 500 034. Tel. : 040-2331 2454. Fax : 040-2331 1968 eliance Mut utual Fund Reliance Mutual Fund Express Building, 4th Floor, 14-’E’-Road, Opp. Churchgate Station, Churchgate, Mumbai - 400 020. Tel. : 022-3041 4800 Fax : 0223041 4818 UNITHOLDERS INFORMATION: THOLDERS’ ORMATI UNITHOLDERS’ INFORMATION: Accounts statement (on each transaction), Annual financial results and Half yearly portfolio disclosure shall be provided to investors by post, email or published as per SEBI Regulations. Date : December 17, 2007 RMF/R&T/APP/VER1.0/17-12-07 Seller Seller 0.017% 0.25% Tax Treaty : In the case of a non-resident unit holder who is resident of aty a country with which India has signed a Double Taxation Avoidance Agreement (DTAA), (which is in force), income tax is payable at the rate provided in the Act or at the rate provided in the such agreement, whichever is more beneficial to such non resident unit holder. In order to obtain the benefit of the lower rate under the DTAA, the unit holder would be required to provide a certificate from his Assessing Officer stating his eligibility for the lower rate. Dividend Stripping All Unit holders : As per Section 94(7) of the Act, loss arising on sale of Units, which are bought within 3 months prior to the record date (i.e. the date fixed by the Mutual Fund for the purposes of entitlement of the Unit holders to receive the income) and sold within 9 months after the record date, shall be ignored for the purpose of computing income chargeable to tax to the extent of exempt income received or receivable on such Units. Bonus stripping All Unit holders : As per section 94 (8) of the Act wherein in case of units purchased within a period of three months prior to the record date for entitlement of bonus and sold within nine months after the record date, the loss arising on transfer of original units shall be ignored for the purpose of computing the income chargeable to tax. The amount of loss so ignored shall be deemed to be the cost of acquisition/purchase of such bonus units as are held by it/him on the date of such sale/transfer. Sourc Capit apital Deduc duction Tax Deduction at Source on Capital Gains holders: Domestic Unit holders No income tax is deductible at source from income by way of capital gains under the provisions of the Act. oreign Institutional Investor ors Foreign Institutional Investors : Under Section 196D of the Act, no deduction shall be made from any income by way of capital gains, in respect of transfer of units referred to in Section 115AD of the Act. Specified overseas financial organizations : As per section 196B of the Act, income tax is deductible on long-term capital gains (other than longterm capital gain on units of equity oriented mutual funds on which exemption under Sec. 10(38) is applicable) arising on repurchase of units purchased in foreign currency, at the rate of 10 per cent. The said tax rate would be increased by applicable surcharge of 2.5% per cent in case of corporate Unit holders where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be charged on amount of tax inclusive of surcharge. Income tax is deductible on short-term capital gains arising on sale / repurchase of units at the rate of 40 per cent plus applicable surcharge at the rate of 2.5 per cent in case of foreign companies where the total income exceeds Rs. one crore. Further, an additional surcharge of 2 per cent by way of education cess would be deducted on amount of tax inclusive of surcharge The Finance Act, 2007 has levied an additional surcharge, called the “Secondary and Higher Education Cess”, at the rate of one per cent of income-tax and surcharge (not including the education Cess on incometax). This amendment has taken effect from the 1st day of April, 2007. Other Non-resident Unit holders : In the case of a non-resident other than a company: No income tax is deductible on long-term capital gains arising on sale/repurchase on units of equity oriented mutual funds as defined under Sec. 10(38)). DESIGNA SIGNATED BRANCHES FOR COLLECTION OLLECTI APPLIC TION FORM ONLY ICA FUND DESIGNATED BRANCHES FOR COLLEC TION OF APPLICATION FORM ONLY DURING NEW FUND OFFER HDFC Agr Ahmed Ahmednag dnagar: Akol ola: Aligarh: HDFC Bank - Agra: Shop No F3,F3-A; Ahmedabad: HDFC Bank House; Ahmednagar: Amber Plaza, Station Road; Ajmer: AMC No - 13/10 & 14/10; Akola: Sethi Heights, Opp To Collector Office; Aligarh: 3-316 Ramghat Road; Allahabad: 54/1 S.P. Marg Civil Lines; Alwar: Bhagat Singh Circle; Ambala: Shingar Palace Complex; Amravati: C/O Rasik Plaza, Jaistambh Chowk; Amreli: 2 Manekpura; Amrits ar: 1st Floor, R.S Towers; Anand: 1st Floor, All Alw Ambala: Amra Amreli: Amrits Aurang angabad: Balasor asore: Bangalore: alor Bardoli: Bariell Sanket Towers; Ankleshwar: S A Motors Building; A s ansol: CMS Dept; Aurangabad: Shivani Chambers; Balasore: C/O Bharat Motors; Bangalore: No 8 / 24 Salco Centre; Bardoli: Shree Ambika Niketan Temple; Barielly: 154, Ankleshw Krishna Palace; Baroda: 5th Floor, Midway Heights; Begusarai: Kachari Chowk; Belgaum: 3rd Floor, Khimjibhai Complex; Bhagalpur: Khalifa Bagh Chowk; Bharuch: Near Octroi Naka Link Road; Bhatinda: 3027 - B Guru Kanshi Barod oda: Begusarai: usar Belg Bhagalpur: Bhatinda: Marg; Bhavnagar: Gopi Arcade; Bhilai: Chauhan Estate; Bhilwara: 2-3-4, S.K Plaza Complex; Bhiwadi: Sp 54 Ashiana Arcade; Bhopal: E - 1/57, Arera Colony; Bhubaneshwar: Junction of Janpath & Gandhi Marg; Bhuj: 101 akud Chandigarh: Chalakudy: & 102 Sunrise Tower; Bhusaval: Mansingh Complex, C.T.S No 3294; Bokaro: B-9 City Centre, Sector IV; Burdwan 45 G.T Road; Calicut: Malabar Palace; Chalakudy: Police Station Road; Chandigarh: Sco 371/372; Bhusa Bokar aro: urd an: Changanacherr anacherry: Chengannur: oimbator ore: urchor chorem: utt Changanacherry: CMS Dept, Golden Tower; Chengannur: Govt Hospital Junction; Cochin: 1st Floor, Sl Plaza; Coimbatore: 1635 Classic Tower; Curchorem: CMS Dept; Cuttack: Bajrakbati Road; Dahanu: Matruashish Building; Dhule: Davanger ere: Dehradun: Dharamsala: amsal Daman: Arc Shopping Mall, Dilip Nagar; Davangere: No 621, BHM Enclave; Dehradun: 56, Rajpur Road; Delhi: Figops, Ist Floor; Dhanbad: Sri Ram Plaza, 1st Floor; Dharamsala: 363 / 6 Centre Point; Dhule: Lane No 6, Mundada Arcade; Durgapur: A102 & 103, City Centre; Erode: 456 Brough Road; Ferozepur: CMS Dept; Gandhidham: Plot No 1, Sector 8; Gaya: Near Ganta Ghar; Gondal: Ground And First Floor; Gorakhpur: CMS Dept, Prahlad Durgapur: Erode: ero Gay Gondal: Gorakhpur: Guntur: Gurd Guwahati: Gwalior: Rai Trade Centre; Guntur: 87-90, Main Road; Gurdaspur: CMS Dept, SCF-1 & 2 Shopping Complex; Guwahati: Fancy Bazar Branch - WBO; Gwalior: Block G1, Plot No. 43; Hajipur: Vimal Complex, Dak Banglow Complex; Haldwani: 8/6, Nainital Road; Hazaribagh: Annada Chowk; Himatnagar: G.F Shop No 5-8 & First Floor 4 - 9; Hisar: Sco 170 A Commercial Building; Hoshirapur: Sco 1-2-3, Scheme No 11; Hosur: No. 24 & 25, Maruthi Nagar; derabad: Indore: Irinjalakuda: akud agr Hubli: T B Revankar Complex; H yderabad: 6-1-73 3rd Floor Saeed Plaza; Indore: 3rd Floor, 9/1A, U.V.House; Irinjalakuda: Ushus Complex; Jabalpur: 1702, Naiper Town; Jagraon: 368 B, Kapoor Building; Jaipur: 1st Floor, O - 10, Ashok Marg; Jalandhar: 911, Near Narinder Cinema; Jalgaon: Plot No 134 / 135, DSP Chowk; Jammu: Cb 13, Railhead Complex; Jamnagar: Plot No 6, Park Colony; Jamshedpur: C/O Mithila Motors Ltd; Jhansi: Damroo alandhar: alg amnagar: amshedpur: Kaly Cinema Complex; Jodhpur: Plot No 57 / B; Junagadh: Moti Palace, Ground Floor; Kadi: Radhaswami Complex, R.S No 242; Kalyani: B-7/40 & 41(s) Central Avenue West, Central Park; Kannur: CMS Dept; Kanpur: Navin Market ; unagadh: Branch; Kapurthala: Mgn School; Karad: Near Hotel Sangam; Karnal: Sco 778-779; Karur: 126 / D / E, Anna Plaza; Khanna: Opp Bus Stand; Kolhapur: Gem Stone, Raosaheb Vichare Complex; Kolkata: Abhilasha II, 6; Kota: urukshetra: Latur: ucknow: Show Room No 13 - 14; Ko ttayam: Unity Building, Opp MIDC Centre; Kurukshetra: CMS Dept, Shop No 1 to 5, Kalawati Market; Latur: Shri Prabha Arcade, Shop No 3-6; Lucknow: Pranay Tower, Darbari Lal Sharma Marg; Gobindgarh: angalore: alor adras: adurai: Ludhiana: CMS Dept, 5th Floor; Madras: Mariam Centre, Ground Floor; Madurai: 7 - A, West Veli Street; Mandi Gobindgarh: Hukum Chand Bansal Building; Mangalore: M.N Towers; Manjeri: CMS Dept, Kurikal Plaza, Bldg #20/ ehsana: 1245 Kacheripady; Mapuca: S 1 / 2 Ground Floor, Cosmos Towers; Margoa: Ranghavi Building, Opp Municipality Garden; Mathura: CMS Dept, Ops BSA College; Meerut: 381 Western Kachery Road; Mehsana: Prabhu Complex, apuca: argoa: athura: orad adabad: orvi: uzzafarnag Near Raj Kamal Petrol Pump; Moga: G.T Road; Moradabad: Chaddha Shopping Complex; Morvi: Om Shopping Center; Mumbai: Maneckjiwadia Building; Muzzafarnagar: 53/4-A Bhag Kambal Wala; Muzzafarpur: Above Maruti arnagar: uzzafarpur: vsari: Showroom; Mysore: Mythiri Arcade; Nabha: Sco 14-15; Nadiad: Shoot Out Building, Nadiad Ice Factory Compound; Nagpur: 303 & 304 3rd floor, Wardh Road; Nasik: Archit Centre, 3rd Floor, Chandak Circle Link Road; Navsari: sore: athanamthitt Nandini Complex, Ground Floor; N awanshahar: B 1 / 48; Nellore: G.T Road; Palakkad: 8 / 246; Palanpur: Parth Complex , Near Cozy Tower; Panipat: 801 / 4, G.T Road; Panjim: Swami Vivekanand Road; Pathanamthitt a: Nellore: alakk akkad: alanpur: CMS Dept, Aban Arcade Ward # 9/1128; Patiala: S.c.o 70 - 73, Leela Bhawan Market; Patna: Rajendra Ram Plaza; Perinthalmanna: Calicut Road; Phagwara: Kalra Road, Opp Hanuman Garhi Mandir; Ponda: Royal Chambers, atiala: Phagwara: onda: Gd1 -gd4; Pondicherry: Ts No 6, 100 Feet Road; Porbandar: Om Shiv Sakthi; Pune: 5th Floor Millennium Tower, Bhandarkar Road; Quilon: Vgp Buildings, Door No XVI / 1539 (1320a); Raipur: Chawla Complex, Near Vanijya ondicherry: orbandar: Quilon: Bhawan, Sai Nagar; Rajamundry: H.No : 46-17-20; Rajkot: Opp Alfred High School; Rajpura: 11 - 12 Block B; Ranchi: Rohini 1st Floor; Raniganj: NSB Road; Rewari: L-203. Old Court Road; Rishikesh: M No 53, M J Mall; ourkel ela: udrapur: Saharanpur: Salem: ohatak: oorkee: Rohatak: 401 -402, D Park; Roorkee: 313 / 8, Civil Lines; Ropar: Sohana Chandigarh Rd; Rourkela: Bisra Road, Dwivedi Bhawan; Rudrapur: Plot No1&2, Nanital Road; Saharanpur: Mission Compound; Salem: 5 / 241 - F, Rathna Arcade; Sambalpur: Nayapara; Sangli: 640, Venkatesh Senate; Sangrur: Shop No. 1-2-3 Kaula Park Market; Shillong: Police Bazar; Shimla: Jankidas Building; Siliguri: 3 No, Ramkrishna Samity Building; Silvassa: 1Sangrur: Shill Shimla: Siliguri: Silvassa: Surendranagar: endranag Thalassery: asser Thiruval all irunelv 16 Jaypee House, Opp Patel Petrol Pump; Solan: Anand Bhavan; Srinagar: M.S Shopping Mall; Surat: 7th Floor, Kashi Plaza; Surendranagar: Middle Point; Thalassery: Avk Nair Road; Thiruvalla: Illampallil Buildings; Tirunelveli: Solan: Srinagar: Surat: 12, 13 Trivandrum High Road; Tirupathi: H.No 10 - 14 - 575 / A3; Tirupur: 160, Chidambaram Complex; Trichur: Global Centre; Trichy: A - 10, Lakshmi Arcade; Trivandrum: Kenton Towers; Udaipur: 358 Post Office Road; richy: rivandrum: Udaipur: aranasi: asco: als Udupi: Panduran Towers; Unjha: Suvidhi Complex, 1st Floor, Nr. Radha Krishna Temple; Vals ad: 1st Floor, Ekta Appt, Near R J J High School; Vapi: Lower Ground, Emperor Arcade; Varanasi: D 58 / 2 Kuber Complex; Vasco: Ground arang angal: amunagar: Floor, Damodar Building; Veraval: Amrutdeep, Opp Public Garden; Vijaywada: 40 - 1 -48 / 2, M.G Road; Vishakapatnam: 1st Floor, Poduri Castle; Warangal: No 1-8-605 / 1 Nakkalgutta; Yamunagar: 103, Model Town. era ijaywada: ywad ishakapatnam: