SEBI AIF Amendment 2026: Inoperative Fund Status, Retained Liquidation Proceeds and the Rs 1,000 Social Impact Minimum

The SEBI (Alternative Investment Funds) (Amendment) Regulations, 2026 let an AIF be tagged as an inoperative fund, make the distribution of liquidation proceeds subject to SEBI conditions, and cut the individual minimum in certain social impact funds to Rs 1,000. SEBI’s circular of 16 June 2026 sets the conditions. Here is what changed, who is affected and what to do.

TCS on Foreign Remittances Slashed to 2% from April 1, 2026: What the New LRS Rates Mean for You

What Changed: TCS on Foreign Remittances Rationalized The Finance Bill 2026, effective April 1, 2026, has rationalized Tax Collected at Source (TCS) rates on foreign remittances under the Liberalised Remittance … Read More

CBDT Shields Pre-2017 Investments from GAAR: What Notifications 54 and 55 of 2026 Mean for Foreign Investors

The Central Board of Direct Taxes (CBDT) has issued two landmark notifications on March 31, 2026, that directly address the anxiety caused by the Supreme Court’s Tiger Global judgment in … Read More