The Securities and Exchange Board of India (SEBI), on March 04, 2026, notified regarding the Regulatory Reporting by AIFs.
The following has been stated namely:-
• Clause 15.1.4 of the Master Circular for AIFs dated May 07, 2024 states that, :- “To keep pace with the fast-changing landscape of AIF industry and for policy and supervision purposes, the aforesaid reporting format shall be reviewed periodically by industry associations / any AIF Standard Setting Forum in consultation with SEBI. In case of any revisions in the reporting format, revised format shall be made available on websites of industry associations / the AIF Standard Setting Forum at least 1 month prior to end of the quarter.”
• Accordingly, reporting format for AIFs has been reviewed to suitably incorporate the changes to AIF Regulations and circulars issued thereunder.
• To improve ease of doing business, the frequency of submitting reports has also been reviewed in consultation with the Standards Forum of AIFs. A Working Group constituted by SEBI on “Ease of Doing Business and Reducing Cost of Compliance” had also recommended to reduce the frequency of reporting by AIFs.
[Circular no. HO/19/28/(1)2026-AFD-SEC3/I/6176/2026]
