https://www.taxtmi.com/circulars?id=69101 Asset Management Companies managing Specialized Investment Funds must apply mutual fund reporting obligations under Regulation 49V(2) and submit an expanded Compliance Test Report including a new Part IV (Annexure A1) covering minimum investment thresholds, fund manager certification, permissible strategies, limits on fees and expenses, issuer limits, ownership restrictions, INVIT/REIT and derivative limits, product differentiation, branding and disclosure requirements, portfolio and offer document disclosures, subscription/redemption terms, listing, benchmarking, distribution and scenario analysis; trustees must report SIF compliance in HYTR Clause 72A confirming AMC expertise, controls, risk management and adherence to regulatory restrictions and disclosure norms. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69101 Asset Management Companies managing Specialized Investment Funds must apply mutual fund reporting obligations under Regulation 49V(2) and submit an expanded Compliance Test Report including a new Part IV (Annexure A1) covering minimum investment thresholds, fund manager certification, permissible strategies, limits on fees and expenses, issuer limits, ownership restrictions, INVIT/REIT and derivative limits, product differentiation, branding and disclosure requirements, portfolio and offer document disclosures, subscription/redemption terms, listing, benchmarking, distribution and scenario analysis; trustees must report SIF compliance in HYTR Clause 72A confirming AMC expertise, controls, risk management and adherence to regulatory restrictions and disclosure norms. Circulars SEBI Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69101