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Corporate Laws Central Ministry of Finance Securities and Exchange Board of India Act, 1992

Regulatory Reporting by Alternative Investment Funds

04-Mar-2026 | HO/19/28/(1)2026-AFD-SEC3/I/6176/2026

SEBI has issued a circular regarding the regulatory reporting requirements to be complied with by Alternative Investment Funds (AIFs). This circular has been issued with reference to Clause 15.1.1 of the SEBI Master Circular for AIFs dated May 07, 2024, which provides that AIFs are required to submit a report on their activities to SEBI on a quarterly basis within 15 calendar days from the end of each quarter, in the reporting format hosted by the AIF Industry Association - Indian Venture and Alternate Capital Association (IVCA) on its website. Pursuant to this circular, the frequency and format of the above-mentioned reporting by AIFs have been revised in order to improve ease of compliance and reduce the cost of compliance, as follows: a. AIFs are now required to submit a comprehensive Annual Activity Report within 30 calendar days from the end of March of every financial year on the SEBI Intermediary Portal (SI Portal). The first such Annual Report is required to be submitted for the year ending March 2026, latest by May 31, 2026. b. Additionally, a limited Quarterly Activity Report shall be submitted by all AIFs online on the SI Portal in a revised format, within 15 calendar days from the end of each quarter. The first such report shall be submitted for the quarter ending June 2026. Kindly refer to the attached document for more information.

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