FME Regulatory Intelligence, Learning & Practice · IFSCA (Fund Management) Regulations, 2025

Fund Tax Compliance Calendar

Recurring statements for investment funds and GIFT IFSC specified funds under the Income-tax Rules, 2026, and the election deadline for fund managers.

Every quarterWithin 15 days of the quarter’s end (15 July, 15 October, 15 January, 15 April)
Specified fund

Form No. 92 quarterly statement for the quarter in which non-resident investors’ details were received, and upload of their declarations of foreign residency.

Rule 157(2)
(2) The specified fund shall— (a) furnish a quarterly statement for the quarter of the financial year, in which the details and documents referred to in sub-rule (1)(c) are received by it, in Form No. 92 electronically to the Director General of Income-tax (Systems) or a person authorised by him; and (b) upload the declaration of foreign residency as referred to in sub-rule (1)(c)(iii) within fifteen days from the end of the quarter of the financial year to which such statement relates.

Income-tax Rules, 2026 · text as notified, amendment footnote numbers omitted · checked 24 October 2026 · Official text

Every yearBy 15 June of the year after the tax year
Investment fund (Category I or II)

Statement of income credited, paid or distributed, in Form No. 79, to the Principal Commissioner or Commissioner, verified by an accountant.

Rule 145(2)
(2) The statement to the Principal Commissioner or the Commissioner of Income-tax shall be furnished by the 15th June of the financial year succeeding the tax year during which the income is paid or credited or distributed and the statement to the recipient of income shall be furnished by the 30th June of the financial year succeeding the tax year during which the income is paid or credited or distributed.

Income-tax Rules, 2026 · text as notified, amendment footnote numbers omitted · checked 24 October 2026 · Official text

Every yearBy 30 June of the year after the tax year
Investment fund (Category I or II)

Statement in Form No. 78 to each person liable to tax on that income.

Rule 145(2)
(2) The statement to the Principal Commissioner or the Commissioner of Income-tax shall be furnished by the 15th June of the financial year succeeding the tax year during which the income is paid or credited or distributed and the statement to the recipient of income shall be furnished by the 30th June of the financial year succeeding the tax year during which the income is paid or credited or distributed.

Income-tax Rules, 2026 · text as notified, amendment footnote numbers omitted · checked 24 October 2026 · Official text

Once, when choosingOn or before the return due date under section 263(1)
Fund management company

Exercise the section 200 option, if chosen. It then applies to later years and cannot be withdrawn.

Section 200(5) and (6)
(6) Once the option under this section has been exercised for any tax year, it shall not be subsequently withdrawn for the same or any other tax year.

Income-tax Act, 2025 as amended by the Finance Act, 2026 · text as notified, amendment footnote numbers omitted · checked 24 October 2026 · Official text

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Prashant Kumar

Meet the expert

CS Prashant Kumar

Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker

13+ years of experienceFCS Fellow member, ICSIAuthor Audit Under Fire

Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)

Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.