AIF & Fund Management Services

AIF — Alternative Investment Fund Compliance

SEBI AIF Regulations explained: Category I/II/III structures, manager obligations, accredited investors, and fund compliance in India.

5 articles — updated weekly

Featured

AIF Annual Compliance: Form N, Form N-2, SEBI Audit & CA Certificate Requirements

AIF sponsors must navigate multiple compliance layers annually: SAT reporting via Form N, scheme-level returns via Form N-2, statutory audit under SEBI AIF Regulations 2012, and mandatory CA certificates. Missing deadlines or filing errors attracts penalties and regulatory action.

Read article →7 Jun 2026

PPM and LPA Drafting for AIFs: SEBI Mandatory Disclosures, Co-Investment Rights, and the Key-Man Clause

8 May 2026

Alternative Investment Fund (AIF) managers in India face strict SEBI requirements for Private Placement Memoranda (PPM) and Limited Partnership Agreements (LPA). This post covers mandatory disclosures, co-investment mechanics, and the critical key-man clause that regulators and CAs scrutinise.

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AIF Taxation in India: Category III Pass-Through, STCG Surcharge & Investor Reporting

16 Apr 2026

Category III AIFs enjoy pass-through taxation under Section 115UB, but investors still face surcharge on short-term capital gains and must file Schedule CYLA. Understand the full tax burden, reporting requirements, and planning opportunities.

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Gift City IFSCA AIF: Setup, LRS Investment by Residents, and Tax Neutrality Under Section 10(4D)

30 Mar 2026

Setting up an AIF in Gift City IFSC offers Indian residents a pathway to invest abroad through LRS while enjoying tax neutrality under Section 10(4D). Here is the regulatory framework, compliance structure, and why this matters for high-net-worth investors.

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AIF Registration with SEBI: Category I, II, III, Corpus Requirements & Form A

6 Mar 2026

Alternative Investment Funds (AIFs) are SEBI-regulated investment vehicles that pool capital for specified purposes. This guide breaks down the three AIF categories, mandatory corpus thresholds, Form A filing requirements, and essential compliance steps for fund managers.

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