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(f)(g)Any other person determined by the AMC or the Trustee as not being eligible toinvest in the Scheme.The Scheme has not been registered under the US Securities Act, as amended(the “Act”) or under any similar or analogous provision of law enacted by anyjurisdiction in the United States (the “US”). The units may not be offered or soldwithin the US or sold to any US Person unless the AMC, at its absolute discretion,grants an exception. For this purpose, a US Person is one falling under either thedefinition under the Act as amended or under the US Internal Revenue Code (“IRCode”) as specified below:A “US Person” is defined under the IR Code as follows:1. An individual who is a citizen of the US or a resident alien for US federal income tax purposes.In general, the term “resident alien” is defined for this purpose to include any individual who(i) holds an Alien Registration Card (a “green card”) issued by the US Immigration andNaturalization Service or (ii) meets a “substantial presence” test. The “substantialpresence” test is generally met with respect to any calendar year if (i) the individual waspresent in the US on at least 31 days during such year and (ii) the sum of the number of daysin which such individual was present in the US during such year, 1/3 of the number of suchdays during the first preceding year, and 1/6 of the number of such days during the secondpreceding year, equals or exceeds 183 days;2. A corporation, an entity taxable as a corporation, or a partnership created or organized in orunder the laws of the US or any state or political subdivision thereof or therein, including theDistrict of Columbia (other than a partnership that is not treated as a US person under USTreasury Regulations );3. An estate the income of which is subject to US federal income tax regardless of the sourcethereof; or4. A trust with respect to which a court within the US is able to exercise primary supervisionover its administration and one or more US persons have the authority to control all of itssubstantial decisions, or certain electing trusts that were in existence on August 20, 1996and were treated as domestic trusts on August 19, 1996.The Units are not 'public securities' under the relevant statutes and any religious and charitabletrust that seeks to invest in the Units will require prior approval of the appropriate authorityunder appropriate enactments which apply to them and appropriate consents under their trustdeeds / constitutional documents, if applicable.The Mutual Fund reserves the right to include / exclude new / existing categories of investors toinvest in the Scheme from time to time, subject to the SEBI Regulations and other prevailinglaws, if any.Subject to the SEBI Regulations, any application for Units may be accepted or rejected at the soleand absolute discretion of the Trustee. For example, the Trustee may reject any application forthe Purchase of Units if the application is invalid or incomplete or if, in its opinion, increasing thesize of the Scheme's Unit Capital is not in the general interest of the Unit Holders, or if theTrustee for any other reason does not believe that it would be in the best interest of the Schemeor its Unit Holders to accept such an application.The AMC / Trustee may need to obtain from the investor verification of identity or such otherdetails relating to a subscription for Units as may be required under any applicable Law, whichmay result in a delay in processing the application.Where can Investors submitCompleted Applications.Investors are requested to refer to the list of ISCs / TAPs provided on the last page of the SID andto the latest list which is available on the AMC's website (www.jpmorganmf.com) for the list ofCollecting Bankers, ISCs and Collection Centers. Investors can purchase / redeem units of thescheme through stock exchange's in accordance with the guidelines issued by SEBI / NSE / BSE /NSDL / CDSL.27

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