INCOME TAX3 Sept 2026
SEBI's new ETF pricing rules from 7 September: What's changing and why investors should care — experts explain | Mint
From 7 September, SEBI changes how exchange-traded funds (ETFs) are priced each day. Instead of an older net asset value, the base price will use the previous day's closing market price whenever possible. This should make daily price bands match real market value better. If you trade ETFs, expect fresh pricing rules and watch how price limits move.
Key Statutory Highlights
- SEBI's updated ETF pricing rules now start on 7 September 2026 instead of 1 September.
- ETF base prices will mostly use the previous day's closing market price — based on the last 30 minutes average — rather than the T-2 net asset value (NAV).
- For equity and debt ETFs, excluding Overnight and Liquid ETFs, the initial price band is ±10% and can expand to ±20%.
Actionable Advice for Taxpayers / Founders:If you trade ETFs, check the new base price and price band on the exchange after 7 September; these will be based on recent market prices rather than older NAV.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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