Regulatory Alerts2026-01-08
Compliance Reporting Formats for Specialized Investment Funds (SIFs)
The Securities and Exchange Board of India (SEBI) has issued a circular mandating specific compliance reporting formats for Specialized Investment Funds (SIFs) to ensure uniformity and clarity. Asset Management Companies and Trustee Companies must incorporate new Part IV into their Compliance Test Reports and Clause 72A into their Half-Yearly Trustee Reports to disclose adherence to SIF-specific regulations. These modified reporting requirements, which cover areas such as investment thresholds, fees, and risk management, come into force immediately upon the issuance of the circular.
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