https://www.taxtmi.com/circulars?id=69125 The Circular creates the SWAGAT FI framework to streamline registration and compliance for specified FPIs/FVCIs, listing eligible investor categories, requiring resident Indian contributors to invest via LRS through global funds with under 50% Indian exposure, and mandating an SOP to identify eligible jurisdictions. It enables conversion to SWAGAT FI on application, requires depositories to provide unified accounting for foreign investments, grants 10 year registration and KYC review periodicity, adjusts renewal fees and information obligations, and takes effect June 1, 2026. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 20:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69125 The Circular creates the SWAGAT FI framework to streamline registration and compliance for specified FPIs/FVCIs, listing eligible investor categories, requiring resident Indian contributors to invest via LRS through global funds with under 50% Indian exposure, and mandating an SOP to identify eligible jurisdictions. It enables conversion to SWAGAT FI on application, requires depositories to provide unified accounting for foreign investments, grants 10 year registration and KYC review periodicity, adjusts renewal fees and information obligations, and takes effect June 1, 2026. Circulars SEBI Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69125