SEBI Revises Regulatory Reporting Framework for Alternative Investment Funds (AIFs)

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  • Last Updated on 6 March, 2026

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SEBI AIF reporting framework

Circular No. HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Dated 04.03.2026

The Securities and Exchange Board of India (SEBI) has revised the regulatory reporting framework for Alternative Investment Funds (AIFs) to streamline compliance requirements and enhance ease of doing business for fund managers and intermediaries.

The revised framework introduces a structured reporting system consisting of an Annual Activity Report and a limited Quarterly Activity Report, replacing the earlier reporting provisions.

1. Annual Activity Report

Under the revised framework, AIFs are required to submit a comprehensive Annual Activity Report through the SEBI Intermediary (SI) Portal.

Key requirements include:

  • Submission within 30 days from the end of each financial year
  • Filing through the SEBI Intermediary Portal
  • Reporting in the format prescribed by SEBI

This annual report is intended to provide a consolidated overview of the fund’s activities and operations during the financial year.

2. Quarterly Activity Report

In addition to the annual report, AIFs must submit a limited Quarterly Activity Report in a revised format.

Key features of the quarterly reporting requirement include:

  • Submission through the SI Portal
  • Filing within 15 calendar days from the end of each quarter
  • Reporting in the revised format prescribed by SEBI

3. Applicability of the Revised Framework

The first Quarterly Activity Report under the revised framework will be required for the quarter ending June 2026.

However, no separate Quarterly Activity Report will be required for the quarter ending March of every year, as the Annual Activity Report will cover the relevant information for that period.

4. Supersession of Earlier Reporting Requirements

The revised reporting framework supersedes the earlier regulatory reporting provisions applicable to AIFs, replacing them with the new structured reporting format.

5. Objective of the Revision

The updated framework aims to:

  • Simplify and streamline compliance requirements for AIFs
  • Reduce duplication in regulatory reporting
  • Improve quality and consistency of information submitted to SEBI
  • Enhance regulatory oversight while promoting ease of doing business in 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