SEBI Extends Deadline for Angel Funds to Disclose Investment Allocation Methodology to January 31, 2026

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  • Last Updated on 17 October, 2025

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SEBI Angel Funds disclosure deadline

Circular no. SEBI/HO/AFD/AFD-POD-1/P/CIR/2025/136; Dated: 15.10.2025

The Securities and Exchange Board of India (SEBI) has announced an extension of the compliance deadline for Angel Funds registered under the Alternative Investment Funds (AIF) Regulations.

1. Revised Deadline

The earlier deadline of October 15, 2025, for complying with disclosure norms related to investment allocation methodology, has now been extended to January 31, 2026.

This extension has been provided to ensure ease of compliance and to give Angel Funds additional time to align their internal systems with the new disclosure requirements.

2. Post-Deadline Compliance Requirement

From February 1, 2026 onwards, any new investment allocations made by existing Angel Funds must strictly follow the defined allocation methodology as disclosed in their Private Placement Memorandum (PPM).

This ensures transparency and uniformity in investment practices among Angel Funds operating under the AIF framework.

3. Immediate Implementation of Circular

The circular has come into effect immediately upon issuance. Angel Funds are therefore expected to take note of the revised timelines and plan their compliance activities accordingly.

4. Rationale Behind the Extension

The extension follows representations from the AIF industry, where multiple stakeholders requested SEBI for additional time to effectively implement the revised framework.

By accommodating these concerns, SEBI aims to facilitate a smoother transition and promote better compliance culture within the AIF ecosystem.

Click Here To Read The Full Circular

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied