{"id":259545,"date":"2022-01-05T13:30:29","date_gmt":"2022-01-05T08:00:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=259545"},"modified":"2022-01-05T12:04:40","modified_gmt":"2022-01-05T06:34:40","slug":"modified-reporting-requirements-for-aifs-applicable-from-september-30-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/05\/modified-reporting-requirements-for-aifs-applicable-from-september-30-2022\/","title":{"rendered":"Modified reporting requirements for AIFs applicable from September 30, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">The Securities Exchange Board of India has stated that the modified reporting requirements shall be applicable to AIFs for quarter ending September 30, 2022 onwards, vide circular dated December 30, 2021.<\/p>\n<p style=\"text-align: justify;\">All AIFs shall submit report on their activity as an AIF to SEBI on quarterly basis within 10 calendar days from the end of each quarter in the revised format. Further, Category III AIFs shall also submit report on leverage undertaken, on quarterly basis in the revised formats.<\/p>\n<p style=\"text-align: justify;\">Earlier, the deadline was December 31, 2021, which has been extended to September 30, 2022.<\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h4><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The Securities Exchange Board of India has stated that the modified reporting requirements shall be applicable to AIFs for quarter ending September <\/p>\n","protected":false},"author":121,"featured_media":252507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-259545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modified reporting requirements for AIFs applicable from September 30, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/05\/modified-reporting-requirements-for-aifs-applicable-from-september-30-2022\/\" \/>\n<meta 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Indulia","date":"March 29, 2022","format":false,"excerpt":"On March 29, 2022, SEBI\u00a0 has issued a circular on calculation of investment concentration norm for Category III AIFs.\u00a0 Regulation 15(1)(d) of SEBI (Alternative Investment Funds) Regulations, 2012 (\u201cAIF Regulations \u201d), has been amended to provide flexibility to Category III AIFs, including large value funds for accredited investors of Category\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"SEBI","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-111-4.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/03\/MicrosoftTeams-image-111-4.jpg?resize=350%2C200&ssl=1 1x, 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The Amendment, 2021 notified on June 25, 2021 provides framework for AIFs to invest simultaneously in units of other AIFs and directly in securities of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":249181,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/03\/sebi-issues-circular-easing-compliance-with-requirements-pertaining-to-aifs-and-vcfs\/","url_meta":{"origin":259545,"position":2},"title":"SEBI issues circular easing compliance with requirements pertaining to AIFs and VCFs","author":"Prachi Bhardwaj","date":"June 3, 2021","format":false,"excerpt":"SEBI has issued circular dated 31.05.2021 after considering the representation from Alternative Investment Funds (AIF) Industry, requesting extension of timelines for various regulatory filings and compliances for AIFs and Venture Capital Funds (VCF), due to ongoing second wave of the COVID-19 pandemic and restrictions imposed by various state governments. \u00a0\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":248776,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/26\/overseas-investment-by-alternative-investment-funds-aifs-venture-capital-funds-vcf-enhanced\/","url_meta":{"origin":259545,"position":3},"title":"Overseas investment by Alternative Investment Funds (AIFs)\/ Venture Capital Funds (VCF) enhanced","author":"Prachi Bhardwaj","date":"May 26, 2021","format":false,"excerpt":"SEBI has issued a circular dated May 21, 2021 in consultation with the Reserve Bank of India to protect the interests of investors in securities and to promote the development of and to regulate the securities market. Now, the SEBI registered Alternative Investment Funds (AIFs)\/ Venture Capital Funds (VCF) are\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":282077,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/20\/objective-of-amending-the-aif-regulations-2012-to-aif-regulations-2022\/","url_meta":{"origin":259545,"position":4},"title":"Objective of Amending the AIF Regulations, 2012 to AIF Regulations, 2022","author":"Bhumika Indulia","date":"January 20, 2023","format":false,"excerpt":"by Aparna Devkar\u2020","rel":"","context":"In &quot;Op Eds&quot;","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-145.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":217260,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/24\/cbdt-taxability-of-income-earned-by-a-non-resident-investor-from-off-shore-investments-through-an-alternate-investment-fund\/","url_meta":{"origin":259545,"position":5},"title":"CBDT | Taxability of income earned by a non-resident investor from off-shore investments through an Alternate Investment Fund","author":"Bhumika Indulia","date":"July 24, 2019","format":false,"excerpt":"In the context of Alternate Investment Funds (AIFs), references have been made to the Central Board of Direct Taxes (the Board) seeking clarity regarding taxability of income from investments made by the non-resident investor through these AIFs, outside India (off-shore investment). The incidence of tax arising from the off-shore investment\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=259545"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/259545\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/252507"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=259545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=259545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=259545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}