What Investors Need to Know About SEBI’s New Angel Fund Rules
Read about SEBI’s updated Angel Fund framework, mandating accredited investors and direct startup investments to enhance transparency, effective from September 2025.
Alternative Investment Funds
RBI lays down Directions on Investment in Alternative Investment Funds Scheme
Directions to safeguard the capital of regulated entities by restricting investments in Alternative Investment Funds that have exposure to borrowers in default.
Carried Interest — Identity Crisis or Identity in Abundance
by Shareen Gupta* and Rajan Mishra**
The Stakeholder Conundrum: Navigating the Efficacy of ESG Litigation in India
by Yash Arjariya* and Sarah Unhelkar**
SEBI inserts definition of Social Impact Fund vide SEBI (Alternative Investment Funds) (Third Amendment) Regulations, 2022
On 25-07-2022, the Securities Exchange Board of India(‘SEBI') has issued SEBI (Alternative Investment Funds) (Third Amendment) Regulations, 2022 to amend
SEBI notifies SEBI (Alternative Investment Funds) (Amendment) Regulations, 2021; Amends ‘General Obligations’ relating to constitution of Investment Committee by the Manager
Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2021 SEBI amends the Securities and Exchange Board of India (Alternative
Taxation & Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 | Faceless jurisdiction of income-tax authorities [Key Features]
President gave assent to the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 on 29-09-2020. The Taxation and
CBDT | Taxability of income earned by a non-resident investor from off-shore investments through an Alternate Investment Fund
In the context of Alternate Investment Funds (AIFs), references have been made to the Central Board of Direct Taxes (the Board) seeking