Tag: Alternative Investment Funds

CBDT clarifies taxability of income of non-resident investor from off-shore investments

CBDT clarifies taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund Circular No. 12 12023 F.No.225/79/2019-ITA-IIGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes North-Block. New Delhi. dated the 12th July.2023 Subject: Clarification regarding taxability …

Framework for AIFs to invest in units of other AIFs & directly in securities of investee companies

Framework for Alternative Investment Funds (AIFs) to invest simultaneously in units of other AIFs and directly in securities of investee companies Securities & Exchange Board of India CIRCULARSEBI/HO/IMD-I/DF6/P/CIR/2021/584 June 25, 2021 To,All Alternative Investment Funds (AIFs) Sir/ Madam, Sub: Amendment to SEBI (Alternative Investment Funds) Regulations, 2012 1. …

SEBI (Alternative Investment Funds) (Amendment) Regulations 2021

Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2021   SECURITIES AND EXCHANGE BOARD OF INDIA   NOTIFICATION   Mumbai, the 8th, January, 2021 SECURITIES AND EXCHANGE BOARD OF INDIA (ALTERNATIVE INVESTMENT FUNDS) (AMENDMENT) REGULATIONS, 2021 No. SEBI/LAD-NRO/GN/2021/01.─In exercise of the powers conferred by sub-section …

Disclosure Standards for Alternative Investment Funds-Template(s) for PPM

Disclosure Standards for Alternative Investment Funds (AIFs). Templates for PPM, exemptions & mandatory performance benchmarking. SECURITIES AND EXCHANGE BOARD OF INDIA CIRCULAR SEBI/HO/IMD/DF6/CIR/P/2020/24 February 05, 2020 All Alternative Investment Funds Sir/ Madam, Sub: Disclosure Standards for Alternative Investment Funds (AIFs) 1. As a part of SEBI’s initiatives to …

SEBI (Alternative Investment Funds) (Amendment) Regulations, 2019.

Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2019. SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 10th May, 2019 Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2019 No. SEBI/LAD-NRO/GN/2019/16.—In exercise of the powers conferred by subsection (1) of section …