What Is NAV in Mutual Fund India: Complete Definition Guide

What is NAV in mutual fund India? NAV is the per-unit value of a fund's portfolio, calculated daily per SEBI mandate. Learn how TER drag reduces NAV growth and impacts a ₹10 lakh corpus over 20 years.

✍️ Deepak Jha··9 min read
#NAV#Mutual Fund Basics#Net Asset Value#SEBI#Fund Valuation#MF Analyser

⚡ Key Takeaways

  • NAV (Net Asset Value) is calculated daily as (Total Assets − Total Liabilities) ÷ Total Units Outstanding, per SEBI circular SEBI/HO/IMD/DF2/CIR/P/2019/14 dated January 22, 2019.
  • A higher NAV does not mean a fund is expensive or overvalued — two funds with identical portfolios but different NAVs deliver the exact same percentage return to investors.
  • TER is deducted daily from NAV before it is published; SEBI caps equity fund TER at 2.25% and debt fund TER at 2.00% per SEBI circular SEBI/HO/IMD/DF3/CIR/P/2018/197 dated December 18, 2018.
  • On a ₹10 lakh investment over 20 years at 12% gross CAGR, the difference between a 0.50% TER (direct plan) and a 1.50% TER (regular plan) results in a corpus gap of approximately ₹13.6 lakh.
  • NAV is not a performance indicator by itself — investors must evaluate NAV growth rate, risk-adjusted returns, and the BullWiser Score together for a meaningful fund comparison.

What is NAV in mutual fund India? NAV (Net Asset Value) is the per-unit market value of a mutual fund scheme, calculated daily as (Total Assets − Total Liabilities) ÷ Units Outstanding. Per SEBI circular SEBI/HO/IMD/DF2/CIR/P/2019/14 dated January 22, 2019, equity fund NAVs must be published by 11 PM each business day. NAV is a valuation metric — not a performance or cheapness indicator.

What Is NAV in Mutual Fund India? The Precise Regulatory Definition

NAV, or Net Asset Value, is the per-unit price of a mutual fund scheme, computed by dividing the net market value of all scheme assets by the total number of outstanding units. It is the single most cited number in mutual fund investing, yet it is also among the most misunderstood. A fund with a NAV of ₹10 and a fund with a NAV of ₹500 are not inherently cheap or expensive relative to each other — what matters is the rate at which the NAV grows, adjusted for the risk taken and the costs deducted.

What does the SEBI regulatory definition of NAV actually say?

SEBI's Mutual Fund Regulations, 1996 (Seventh Schedule) define NAV as the market or fair value of the scheme's investments plus receivables and accrued income, minus liabilities and accrued expenses, divided by the number of units outstanding.

Frequently Asked Questions

Q.What is NAV in a mutual fund and how is it calculated?

NAV stands for Net Asset Value and represents the per-unit price of a mutual fund scheme. It is calculated as (Total Market Value of Assets − Liabilities) ÷ Total Units Outstanding. SEBI mandates that all mutual funds publish NAV daily by 11 PM for equity schemes, per circular SEBI/HO/IMD/DF2/CIR/P/2019/14.

Q.Does a higher NAV mean a mutual fund is more expensive to invest in?

No, a higher NAV does not make a fund more expensive. If two funds hold identical portfolios, the one with a higher NAV delivers the same percentage return as the one with a lower NAV. The number of units you receive adjusts automatically, so rupee returns are identical given the same invested amount.

Q.What time is NAV declared for mutual funds in India?

SEBI mandates that equity and hybrid fund NAVs be published by 11 PM on the same business day. Debt fund NAVs must be published by 9 AM the following business day. This is governed by SEBI circular SEBI/HO/IMD/DF2/CIR/P/2019/14 dated January 22, 2019.

Q.How does the expense ratio affect the NAV of a mutual fund?

The Total Expense Ratio is deducted from the fund's assets daily before NAV is published, so investors never see a separate deduction. A 1% TER on a ₹10 lakh corpus silently erodes ₹10,000 in year one. Over 20 years, compounded TER drag can reduce final corpus by lakhs of rupees.

Q.Is NAV the same as the share price of a mutual fund?

NAV is functionally similar to a share price in that it represents the per-unit value of the fund. However, unlike a stock price that fluctuates intraday, NAV is calculated once per business day after market close using end-of-day portfolio valuations. You cannot trade a mutual fund at intraday prices.

Q.What happens to NAV when a mutual fund pays a dividend?

When a mutual fund declares a dividend (now called Income Distribution cum Capital Withdrawal or IDCW per SEBI's October 2020 directive), the NAV falls by exactly the dividend amount on the ex-date. No value is created — the money moves from the fund's NAV to the investor's bank account.

Q.Why do direct plan and regular plan of the same fund have different NAVs?

Direct plans have a lower TER because no distributor commission is paid. Since TER is deducted daily from the portfolio before NAV is struck, the direct plan NAV compounds at a higher rate over time. After 10+ years, the NAV difference between direct and regular plans of the same fund can be significant.

Q.How many units will I get if I invest ₹50,000 at a NAV of ₹250?

You will receive 200 units (₹50,000 ÷ ₹250). If the NAV rises to ₹300, your investment value becomes ₹60,000. The unit count stays fixed; only the NAV changes. This is how all mutual fund returns are generated — through NAV appreciation, not unit multiplication.

✍️

Deepak Jha

Deepak Jha is the founder of BullWiser.com — India's honest mutual fund intelligence platform. An active SIP investor since 2013, he built BullWiser's scoring algorithm and writes all editorial content independently, with zero AMC or distributor affiliation.

View all articles →

Is your fund leaking wealth?

Scan 14,362 funds instantly — see exact cost drag, LTCG impact, and whether you're in a Regular or Direct Plan.

Launch Free Fund Analyser →

Related Articles

Tags

#NAV#Mutual Fund Basics#Net Asset Value#SEBI#Fund Valuation#MF Analyser