![]() In order to minimise double taxation, it also includes provisions for offshore investments made by non-residents in AIFs to be taxed in the country of origin. In order to prevent tax evasion and promote investments from Category 2 AIFs in venture capital projects, the finance bill introduced on July 30, 2019, proposes amendments to the laws governing angel taxation. Whether AIFs are tax-efficient or not?ĥ% of Investor’s income will be charged as tax under the head capital gains and interest income Alternate Investment Asset Venture Capital Our first fund in this category is Varanium NexGen Fund, a Cat-I AIF. 3330 likes 6 talking about this 2 were here. When an investor wants to diversify his/her portfolio, AIFs are the best way to do this. Indian Venture and Alternate Capital Association - IVCA, New Delhi, India. Includes AIFs which employ diverse or complex trading strategies and those that may employ leverage, through investment in listed or unlisted derivatives, for example.ĪIFs are regulated by SEBI Are AIFs good or bad? Includes AIFs which do not undertake leverage or borrow other than to meet the day-to-day operational requirements or the expenses as permitted by Sebi under its AIF Regulations, 2012.įunds for distressed assets, private equity (PE) funds and real estate funds are some Category II AIFs. ![]() VC funds, SME funds, social venture funds and infrastructure funds are some Category I AIFs. 13, 2021 - ITERAM Capital SA, an independent alternative investment company, is pleased to announce that it has been authorized by the Swiss Financial Market Supervisory Authority (FINMA) as an authorized asset manager of collective investment schemes. Venture capital investment in payments globally rose 62 in Q2 2021, though the volume of deals dropped 5.4. ![]() ![]() Includes AIFs which invest in start-up or early-stage ventures, small and medium enterprises (SMEs), infrastructure, or any other sectors the government or regulator considers as socially or economically desirable. It collects money from high networth investors (may include Indians, foreigners) to invest in a pre-defined fashion.Īlternatives are investments in assets other than stocks/bonds and uses strategies different from the traditional ones.Ī hedge fund, a venture capital (VC) funds, REIT is also an AIF.ĪIFs has been categorised under three types by Sebi:. Alternate Investment Fund Source: Tavaga Research What are Alternative Investment Funds?Īccording to Securities Exchange Board of India (Sebi), an Alternate Investment Fund or AIF is a privately pooled fund established or incorporated in India. ![]()
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