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SEBI update

Regulatory Reporting by AIFs (March 04, 2026)

SEBI, vide this circular, has specified that the Alternative Investment Funds (AIFs), will submit a comprehensive Annual Activity Report at the end of March of each financial year. The Annual Activity Report shall be submitted by all AIFs online on the SEBI Intermediary Portal (SI Portal) within 30 calendar days from the end of March of every financial year. The first such Annual Activity Report shall be submitted for the year ending March 2026 latest by May 31, 2026. Presently all AIFs are required to submit report on their activity to SEBI on quarterly basis within 15 calendar days from the end of each quarter in the reporting format hosted by AIF Industry Association – Indian Venture and Alternate Capital Association (IVCA), on their website. The reporting format for AIFs has been reviewed to suitably incorporate the changes to AIF Regulations and circulars issued thereunder. Further provided that 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 such quarter

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