FUNDS
SEBI Clarifies Pro-Rata Rights for AIF Investors
The draft circular offers operational clarity on how AIFs should ensure that investor rights remain proportionate (pro-rata) to their commitments.
November 11, 2025
The draft circular offers operational clarity on how AIFs should ensure that investor rights remain proportionate (pro-rata) to their commitments.
This summarizes the key Notifications and Circulars issued by the CBDT, extending the due dates of various direct tax compliances under the Act:
The CBDT vide notification dated 02.07.2021 has inserted a new sub-rule 5 under Rule 8AA of the Income-tax Rules, 1962 and also notified Rule 8AB, which deals with the attribution of income taxable under section 45(4) of the Act