Is an AIF registered as Trust, required to file FLA? If yes whether single FLA return to be filed for the AIF or separate FLA return to be filed for each scheme under the AIF?
Annual Return on FLA - Information Reporting (FLAIR) – Online Web Based Reporting System - As on July 21, 2021
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FLA filing requirement: AIFs registered as trusts must submit a combined return covering all schemes. An Alternative Investment Fund registered as a trust is required to file under the FLA framework and must submit a single consolidated FLA return for the AIF entity; constituent schemes are reported within that combined FLA Return rather than via separate scheme-level filings through the online reporting system.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
FLA filing requirement: AIFs registered as trusts must submit a combined return covering all schemes.
An Alternative Investment Fund registered as a trust is required to file under the FLA framework and must submit a single consolidated FLA return for the AIF entity; constituent schemes are reported within that combined FLA Return rather than via separate scheme-level filings through the online reporting system.
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