Definition of Alternative Investment Fund clarifies regulatory and tax interplay for classification and compliance requirements. Regulation 2(1)(aa) of the SEBI AIF Regulations, 2012 defines Alternative Investment Fund and related terms, providing the operative criteria for ... Summary
Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012
Definition of Alternative Investment Fund clarifies regulatory and tax interplay for classification and compliance requirements.
Regulation 2(1)(aa) of the SEBI AIF Regulations, 2012 defines Alternative Investment Fund and related terms, providing the operative criteria for regulatory coverage, fund classification, and attendant compliance obligations, and shaping the interaction between SEBI regulation and the Income-tax Act for entities subject to both regulatory and tax consequences.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.