SEBI Extends ODI & FPI Disclosure Deadline to Nov. 17, 2025

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  • Last Updated on 19 May, 2025

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SEBI ODI disclosure deadline extension

Circular no. SEBI/HO/AFD/AFD-POD-3/P/CIR/2025/71, Dated: 16.05.2025

The Securities and Exchange Board of India (SEBI) has announced an extension to the timeline for implementing key disclosure requirements outlined in its circular dated December 17, 2024.

1. Objective of the Circular

The original circular was introduced to curb regulatory arbitrage and strengthen transparency concerning:

  • Offshore Derivative Instruments (ODIs)
  • Foreign Portfolio Investors (FPIs) with segregated portfolios

The move was aimed at improving oversight and ensuring compliance with global best practices in capital markets.

2. New Implementation Deadline

The revised timeline extends the deadline for compliance to November 17, 2025.
This provides additional time for market participants to align their operations and reporting mechanisms with the new disclosure standards.

3. No Change in Other Provisions

SEBI has clarified that all other provisions of the December 17, 2024 circular remain unchanged. Entities involved in ODIs and segregated portfolio structures are still expected to meet the spirit and scope of the original regulatory intent.

4. Implications for Market Participants

This extension:

  • Allows additional preparation time for FPIs and intermediaries
  • Reinforces SEBI’s commitment to transparent and well-regulated capital markets
  • Ensures smooth implementation of complex reporting and compliance changes
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