AIFLedger · by CorpZo · Fund Admin

Resources for AIF managers, CFOs & compliance officers

Practitioner-grade reference material on AIF fund administration, NAV computation, SEBI AIF compliance, Ind AS accounting and tax reporting — written for fund CFOs, compliance heads, trustees and CIOs of Category I, II and III funds.

8 of 8 articles
Fundamentals

What is a fund administrator under SEBI AIF regulations?

The legal definition, scope, and regulatory basis of the fund-administrator function for Indian AIFs.

Operations

Role of the fund administrator in an AIF

Day-to-day, month-end and year-end responsibilities — NAV, capital calls, investor servicing, compliance.

Regulation

SEBI Master Circular — AIF fund administration

Consolidated SEBI guidance affecting fund-administrator conduct, valuation, and reporting.

NAV

AIF NAV computation rules 2026

Class-wise NAV, HWM, hurdle rate, side-pockets, and daily/weekly cycle mechanics.

Tax

Form 64C explained — AIF tax reporting

What Form 64C is, who files it, and how a fund administrator produces it.

Tax

AIF Category III taxation — how Cat III AIFs are taxed

Fund-level taxation, character of income, MAT implications, TDS mechanics and admin responsibilities.

Regulation

PPM template SEBI — what an AIF PPM must contain

Mandatory PPM sections, disclosure standards and investor-consent thresholds under SEBI AIF regulations.

Accounting

Ind AS for AIFs — accounting policies that matter

How Ind AS 113, 109, 110 and investment-entity exemptions shape AIF accounting.