The Securities and Exchange Board of India issued this circular on 4 March 2026, introducing a revised regulatory reporting framework for Alternative Investment Funds (AIFs). 

• It replaces detailed quarterly reporting with a more streamlined structure 
• Introduces a comprehensive Annual Activity Report 
• Retains a limited quarterly reporting format 
• Aims to improve quality, consistency, and usefulness of disclosures 
• Designed to reduce compliance burden and improve ease of doing business 
   

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