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Appreciation/understanding of the factors that affect proximal coupling in magnetic circuits and the manifestations of the effect of coupling due to magnetic proximity are of paramount importance in electrical engineering. In this paper and in another companion paper we endeavor dealing with each of the aspects critically and putting them in one place. Mainly three aspects—factors that affect the coefficient of coupling, expressing the coefficient of coupling in terms of the design parameters—thus showing the symmetry of the inductance matrix, and the factors that contribute to the deviation of the voltage/current ratios from turns‐ratio is considered, with the introduction of a new factor—a measure of (a)symmetry between the magnetic paths seen by the associated coils. It is also attempted to counter the wide‐spread myth that the proximal coupling imperfection is because of the air‐medium and to highlight the fact that it can also arise because of and be controlled by providing controlled magnetic shunting between the associated coils—a very useful insight. © 2024 Institute of Electrical Engineers of Japan and Wiley Periodicals LLC. [ABSTRACT FROM AUTHOR]