OFFER DOCUMENT

Prudential ICICI Mutual Fund
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As provided under section 54EC of the Income Tax Act, 1961, where an assessee has made capital gains from the transfer
of units held in the Mutual Fund Scheme for a period exceeding 12 months and the assessee has at any time within a
period of 6 months after the date of such transfer, invested such capital gains in the long term specified assets, such
capital gains shall be exempted from tax on capital gains under section 54EC of the Income Tax Act 1961.
As provided in Section 54ED, where an assessee has made capital gains arising from the transfer of units held in the
Mutual Fund Scheme for a period exceeding 12 months will be exempt, if the assessee has, any time within a period of 6
months after the date of such transfer, invested the whole of the capital gains in acquiring equity shares forming part of
an eligible issue of capital. However, if the assessee has invested only a part of the capital gains, he will be eligible for the
proportionate exemption. An eligible issue of capital means an issue of equity shares offered for subscription to the
public by a public company formed and registered in India.
Investors in the Scheme are not being offered any guaranteed returns.
Investors are advised to consult their Legal /Tax and other Professional Advisors in regard to tax/legal implications
relating to their investments in the Scheme and before making decision to invest in the Scheme or redeem the
Units in the Scheme.
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