SEBI (AIF) & Mutual Fund Compliance Calendar — FY 2026‑27
This calendar consolidates every reporting obligation for SEBI-registered Alternative Investment Funds (Category I/II/III) under the AIF Regulations, Master Circular, and the 04‑Mar‑2026 SEBI circular, alongside Mutual Fund half‑yearly disclosure requirements for FY 2026‑27. It spans quarterly activity reports, investor disclosures, NAV calculations, PPM audits, trustee reporting, CSCRF submissions, PMLA reporting, FATCA/CRS, and more, all mapped to their due dates. The entries are drawn from the firm’s own AIF Category I/II/III compliance tracker and the relevant SEBI circulars and regulations.
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07 April 2026 (Tuesday)
- Maintenance and quarterly submission of complaint data (to be updated in the PPM annexure as well) for quarter ending March 2026. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 17.4 (report by Fund Manager to Fund) [Periodicity: 7 days from the end of quarter]
15 April 2026 (Wednesday)
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AIF Quarterly Activity Report for quarter ending March 2026. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Report on activity as an AIF to SEBI on quarterly basis, in the reporting format hosted by industry associations (IVCA and Equalifi) on their websites. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.1.1 (report by Fund Manager to SEBI) [Periodicity: 15 calendar days from end of each quarter]
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Limited Quarterly Activity Report for quarter ending March 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 (report by Investment Manager to SEBI) [Periodicity: 15 calendar days from end of each quarter]
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Furnish information of all purchases and sales of immovable property valued at Rs.50 lakh or more registered by the AIF. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(F) read with Rule 8(3), PMLA Rules 2005 (report by Principal Officer to FIU-IND (Director)) [Periodicity: Within 15 days of the end of the quarter]
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Investor-wise Escrow Demat Reporting — investor-wise KYC details of units held in the Aggregate Escrow Demat Account (name, PAN, bank account details), with audit trail of transactions, for March 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units (report by Investment Manager to Custodians and Depositories) [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for March 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1), PMLA Rules 2005 (report by Principal Officer to Director) [Periodicity: Within 15 days of the succeeding month]
30 April 2026 (Thursday)
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Disclosure of half-yearly unaudited financial results of schemes for the half-year ended 31 March 2026 (host on website within one month of half-year close). Applicability: Every Mutual Fund and Asset Management Company (AMC). Reference: SEBI Mutual Fund Regulations 1996 — Disclosure of half-yearly unaudited financial results provision
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Category III AIF NAV calculation and disclosure — NAV calculation independent from fund management; disclosed to investors at intervals not longer than a month for open-ended funds; valuation of unlisted securities and listed debt securities by an independent valuer. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
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PPM Updation for FY 2025-26. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 2.5.2 (report by Fund Manager to Investors and SEBI) [Periodicity: 1 month from end of FY]
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Compliance Test Report (CTR) for FY 2025-26. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.2.2 (report by Fund Manager to Trustee/Trust/the sponsor) [Periodicity: 30 days from the end of the financial year]
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Submission of CSCRF compliance — annual set: Cyber resilience self-assessment (Cyber Capability Index), cybersecurity and cyber resilience policy review, cybersecurity risk management policy, threat-based risk assessment, cybersecurity training program, review of third-party systems, SOC functional efficacy, drill exercises for recovery plan, review of contingency and continuity plans, evaluation of cyber resilience posture. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular on Digital Accessibility (August 20, 2024), Para 4.1 (Part I) (report by Investment Manager to SEBI) [Periodicity: Within 1 month of the end of the financial year]
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Cyber audit report — conduct of cyber audit and submission of cyber audit report along with declaration. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular on Digital Accessibility (August 20, 2024), Para 4.4 (Part I) (report by Investment Manager to SEBI) [Periodicity: Once annually; cyber audit report within 1 month of completion of audit activity]
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Annual accessibility audit compliance report — submission of compliance report of annual accessibility audits of all digital platforms with respect to the Rights of Persons with Disabilities Act, 2016 and rules thereunder. Applicability: AIF Category I/Category II/Category III. Reference: compliance report of annual accessibility audits (report by Investment Manager to SEBI) [Periodicity: Within 30 days from the end of each financial year]
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Annual Activity Report for FY 2025-26. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 6 (report by Investment Manager to SEBI) [Periodicity: Within 30 days from the end of each financial year]
01 May 2026 (Friday)
- Reporting of value of units of AIFs to Depositories — AIFs, through their RTAs, shall upload the latest available NAV corresponding to each ISIN of units of the AIF in the depository system before May 01, 2026, or within 30 days from the date of valuation of the investment portfolio, whichever is later. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/34/11(8)2025-AFD-POD1/I/4335/2026, Para 3.1 (report by Investment Manager to RTA)
15 May 2026 (Friday)
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Investor-wise Escrow Demat Reporting for April 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units (report by Investment Manager to Custodians and Depositories) [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for April 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1), PMLA Rules 2005 (report by Principal Officer to Director) [Periodicity: Within 15 days of the succeeding month]
30 May 2026 (Saturday)
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Investor report — financial information of investee companies and material risks (concentration, forex, leverage, realization, strategy, reputation, extra-financial risks) for the quarter ended March 2026. Applicability: AIF Category III. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 22(h) (report by Fund Manager to Investors) [Periodicity: 60 days from end of the quarter]
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Comments / observations on Compliance Test Report (CTR) from Trustee/Trust/Sponsor to Fund Manager. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.2.3 (report by Trustee/Trust/the sponsor to Fund Manager) [Periodicity: 30 days from receipt of report]
31 May 2026 (Sunday)
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AIF Annual Activity Report for year ending March 2026 (transition-year special due date per SEBI Circular dated 04-Mar-2026, superseding the earlier annual reporting norm). Applicability: All Alternative Investment Funds (Category I/II/III). Reference: Regulation 28, SEBI (AIF) Regulations 2012 r.w. SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
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FATCA / CRS Filing (Form 61B) — report of financial transactions or reportable accounts for the previous calendar year. Applicability: AIF Category I/Category II/Category III. Reference: Section 285BA, Income Tax Act, 1961 (report by Investment Manager to Income Tax Department) [Periodicity: On or before 31st May of the relevant year]
14 June 2026 (Sunday)
- Reply to Trustee/Sponsor comments on Compliance Test Report (CTR) within 15 days of receipt of observations/comments. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.2.3 (report by Fund Manager to Trustee/Trust/the sponsor) [Periodicity: 15 days from date of receipt of such observations/comments]
15 June 2026 (Monday)
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Investor-wise Escrow Demat Reporting for May 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for May 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
30 June 2026 (Tuesday)
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Category III AIF NAV calculation and disclosure — quarterly for close-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a quarter for close-ended funds]
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Quarterly report on activities and compliance undertaken by the AIF (Trustee Compliance Report) for quarter ending June 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI AIF Regulations / Trust Deed (report by Investment Manager to Trustee) [Periodicity: The filing deadline for the Trustee Compliance Report differs for each trustee]
07 July 2026 (Tuesday)
- Maintenance and quarterly submission of complaint data (to be updated in the PPM annexure as well) for quarter ending June 2026. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 17.4 (report by Fund Manager to Fund) [Periodicity: 7 days from the end of quarter]
15 July 2026 (Wednesday)
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AIF Quarterly Activity Report for quarter ending June 2026 (first report under revised format; filed online on SEBI Intermediary Portal). Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Report on activity as an AIF to SEBI — quarterly report in IVCA/Equalifi format. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.1.1 [Periodicity: 15 calendar days from end of each quarter]
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Limited Quarterly Activity Report for quarter ending June 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 [Periodicity: 15 calendar days from end of each quarter]
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Furnish information of immovable property transactions (purchases/sales ≥ Rs.50 lakh) for quarter ending June 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(F) read with Rule 8(3) [Periodicity: Within 15 days of the end of the quarter]
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Investor-wise Escrow Demat Reporting for June 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for June 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
31 July 2026 (Friday)
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Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
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Quarterly TDS returns for quarter ending June 2026. Applicability: AIF Category I/Category II/Category III. Reference: Income Tax Act, 1961 — Quarterly filing of TDS returns for tax deducted (report by Investment Manager to Income Tax Department) [Periodicity: Quarterly]
15 August 2026 (Saturday)
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Investor-wise Escrow Demat Reporting for July 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for July 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
29 August 2026 (Saturday)
- Investor report — financial information and material risks for the quarter ended June 2026. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 22(h) [Periodicity: 60 days from end of the quarter]
31 August 2026 (Monday)
- Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
15 September 2026 (Tuesday)
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Investor-wise Escrow Demat Reporting for August 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for August 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
27 September 2026 (Sunday)
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Audit of Books of Accounts for FY 2025-26 (within 180 days from year-end). Applicability: AIF Category I/Category II/Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 20(14) (report by Fund Manager to SEBI) [Periodicity: within 180 days from the year end (ideally by May 31st for Form 64D)]
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Annual report to investors — financial information of investee companies and material risks (concentration, forex, leverage, realization, strategy, reputation, extra-financial risks) for FY 2025-26 (within 180 days from year-end). Applicability: AIF Category I/Category II/Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 22(g) (report by Fund Manager to Investors) [Periodicity: within 180 days from the year end]
30 September 2026 (Wednesday)
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Category III AIF NAV calculation and disclosure — quarterly for close-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a quarter for close-ended funds]
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Audit of compliance with terms of PPM (subject to exemptions for Angel Funds and large-commitment investors) — report to Trustee/Board/Designated Partners, Manager, and SEBI within 6 months of FY end. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 2.4.2 (report by Auditor to Trustee or Board of Directors or Designated Partners of the AIF, and SEBI) [Periodicity: 6 months from end of FY]
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Certificate by Chartered Accountant (for AIFs that have not raised any funds) — Certificate that no funds have been raised, within 6 months of FY end. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 2.4.3 (report by Auditor to Trustee/Board/Designated Partners and SEBI) [Periodicity: 6 months from end of FY]
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Trustee / Board Reporting — submission of compliance and operational review report (half-yearly). Applicability: AIF Category I/Category II/Category III. Reference: SEBI (AIF) Regulations & Trust Deed / LLP Agreement (report by Investment Manager to Trustee / Board of Directors / Designated Partners) [Periodicity: Half-yearly]
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Submission of CSCRF compliance — half-yearly set: User access rights review, privileged user activity review, third-party managed systems review, SOC functional efficacy, red teaming exercises, drill exercises for testing recovery plans, review of contingency and continuity plans. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular dated August 20, 2024, Para 4.1 (Part I) (report by Investment Manager to SEBI) [Periodicity: Once in six months]
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Quarterly report on activities and compliance (Trustee Compliance Report) for quarter ending September 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI AIF Regulations / Trust Deed [Periodicity: filing deadline differs for each trustee]
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Reporting of performance of Liquidation Scheme for half-year ending September 2026 (within 45 days). Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 23.1.14 (report by Manager to Performance Benchmarking Agency) [Periodicity: Within 45 days from the end of every half-year ending on September 30, and within six months from the end of every half-year ending on March 31]
07 October 2026 (Wednesday)
- Maintenance and quarterly submission of complaint data for quarter ending September 2026. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 17.4 [Periodicity: 7 days from the end of quarter]
15 October 2026 (Thursday)
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AIF Quarterly Activity Report for quarter ending September 2026. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Report on activity as an AIF to SEBI — quarterly IVCA/Equalifi format. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.1.1 [Periodicity: 15 calendar days from end of each quarter]
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Limited Quarterly Activity Report for quarter ending September 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 [Periodicity: 15 calendar days from end of each quarter]
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Furnish information of immovable property transactions (≥ Rs.50 lakh) for quarter ending September 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(F) read with Rule 8(3) [Periodicity: Within 15 days of the end of the quarter]
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Investor-wise Escrow Demat Reporting for September 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for September 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
31 October 2026 (Saturday)
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Disclosure of half-yearly unaudited financial results of schemes for the half-year ended 30 September 2026. Applicability: Every Mutual Fund and Asset Management Company (AMC). Reference: SEBI Mutual Fund Regulations 1996 — Disclosure of half-yearly unaudited financial results provision
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Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
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Quarterly TDS returns for quarter ending September 2026. Applicability: AIF Category I/Category II/Category III. Reference: Income Tax Act, 1961 — Quarterly filing of TDS returns [Periodicity: Quarterly]
14 November 2026 (Saturday)
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Benchmarking — half-yearly submission based on data as on September 30 (within 45 days). Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 16.3.3 (report by Fund Manager to SEBI) [Periodicity: Half Yearly; within 45 days from the end of every half-year ending on 30th September]
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Reporting of performance of Liquidation Scheme for half-year ending September 2026 (within 45 days). Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 23.1.14 [Periodicity: Within 45 days from the end of every half-year ending on September 30]
15 November 2026 (Sunday)
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Investor-wise Escrow Demat Reporting for October 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for October 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
29 November 2026 (Sunday)
- Investor report — financial information and material risks for the quarter ended September 2026. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 22(h) [Periodicity: 60 days from end of the quarter]
30 November 2026 (Monday)
- Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
15 December 2026 (Tuesday)
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Investor-wise Escrow Demat Reporting for November 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for November 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
31 December 2026 (Thursday)
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Category III AIF NAV calculation and disclosure — quarterly for close-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a quarter for close-ended funds]
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Quarterly report on activities and compliance (Trustee Compliance Report) for quarter ending December 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI AIF Regulations / Trust Deed [Periodicity: filing deadline differs for each trustee]
07 January 2027 (Thursday)
- Maintenance and quarterly submission of complaint data for quarter ending December 2026. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 17.4 [Periodicity: 7 days from the end of quarter]
15 January 2027 (Friday)
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AIF Quarterly Activity Report for quarter ending December 2026. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Note: No separate Quarterly Activity Report is required for the quarter ending March each year — data points are covered within the Annual Activity Report. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Report on activity as an AIF to SEBI — quarterly IVCA/Equalifi format. Applicability: AIF Category I/Category II/Category III. Reference: Master Circular, Para 15.1.1 [Periodicity: 15 calendar days from end of each quarter]
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Limited Quarterly Activity Report for quarter ending December 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026, Para 7 [Periodicity: 15 calendar days from end of each quarter]
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Furnish information of immovable property transactions (≥ Rs.50 lakh) for quarter ending December 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(F) read with Rule 8(3) [Periodicity: Within 15 days of the end of the quarter]
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Investor-wise Escrow Demat Reporting for December 2026. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for December 2026. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
31 January 2027 (Sunday)
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Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
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Quarterly TDS returns for quarter ending December 2026. Applicability: AIF Category I/Category II/Category III. Reference: Income Tax Act, 1961 — Quarterly filing of TDS returns [Periodicity: Quarterly]
15 February 2027 (Monday)
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Investor-wise Escrow Demat Reporting for January 2027. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for January 2027. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
28 February 2027 (Sunday)
- Category III AIF NAV calculation and disclosure — monthly for open-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a month for open-ended funds]
01 March 2027 (Monday)
- Investor report — financial information and material risks for the quarter ended December 2026. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 22(h) [Periodicity: 60 days from end of the quarter]
15 March 2027 (Monday)
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Investor-wise Escrow Demat Reporting for February 2027. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circulars on Dematerialization of AIF Units [Periodicity: Within 15 days from the end of each month]
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Reporting of all cash transactions including all cross-border wire transfers for February 2027. Applicability: AIF Category I/Category II/Category III. Reference: PMLA Rule 3(1)(E) read with Rule 8(1) [Periodicity: Within 15 days of the succeeding month]
31 March 2027 (Wednesday)
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AIF FY-end reminder: going forward, Annual Activity Report is due within 30 calendar days from end of March each financial year (i.e. by 30-Apr) — no separate Quarterly Activity Report needed for the Mar-ending quarter. Applicability: All Alternative Investment Funds (Category I/II/III). Reference: SEBI Circular HO/19/28/(1)2026-AFD-SEC3/I/6176/2026 dated 04-Mar-2026
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Category I and Category II AIF valuation of investments — at least once every six months (period may be enhanced to one year with approval of 75% of investors by value). Applicability: AIF Category I/Category II. Reference: SEBI (Alternative Investment Funds) Regulations, 2012, Regulation 23(2) [Periodicity: at least once in every six months]
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Category III AIF NAV calculation and disclosure — quarterly for close-ended funds. Applicability: AIF Category III. Reference: SEBI (AIF) Regulations, 2012, Regulation 23(3) [Periodicity: at intervals not longer than a quarter for close-ended funds]
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Trustee / Board Reporting — half-yearly compliance and operational review report. Applicability: AIF Category I/Category II/Category III. Reference: SEBI (AIF) Regulations & Trust Deed / LLP Agreement [Periodicity: Half-yearly]
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Submission of CSCRF compliance — half-yearly set: User access rights, privileged user activity, third-party systems, SOC efficacy, red teaming, drill exercises, contingency and continuity plans. Applicability: AIF Category I/Category II/Category III. Reference: SEBI Circular dated August 20, 2024, Para 4.1 (Part I) (report by Investment Manager to SEBI) [Periodicity: Once in six months]
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Quarterly report on activities and compliance (Trustee Compliance Report) for quarter ending March 2027. Applicability: AIF Category I/Category II/Category III. Reference: SEBI AIF Regulations / Trust Deed [Periodicity: filing deadline differs for each trustee]
How We Help
The SEBI AIF compliance calendar is a dense web of quarterly, half‑yearly, annual, and continuous obligations — from NAV disclosures and PPM audits to CSCRF submissions, PMLA reporting, FATCA/CRS, and the quarterly activity reports now mandated under the 04‑Mar‑2026 circular. At Anuj Desai & Associates, we maintain a real‑time tracker that maps every obligation to the specific fund category and scheme documents, prepare all filings and certifications, and submit them directly to SEBI, trustees, depositories, and the FIU‑IND. If you would rather offload this entire reporting cycle, get in touch with our AIF compliance desk.