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Core Purpose

The International Financial Services Centres Authority publishes the International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2026, to further amend the International Financial Services Centres Authority (Fund Management) Regulations, 2025.

Detailed Summary

The International Financial Services Centres Authority (IFSCA), exercising powers under sub-section (1) of Section 28 read with sub-section (1) of Section 12 and sub-section (1) of Section 13 of the International Financial Services Centres Authority Act, 2019, and Section 28C of the Securities and Exchange Board of India Act, 1992, issued the International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2026 (IFSCA/GN/2026/006) on January 27, 2026. These regulations, effective upon publication in the Official Gazette, amend the principal regulations, the International Financial Services Centres Authority (Fund Management) Regulations, 2025 (F. No. IFSCA/GN/2025/002, published February 13, 2025), which were previously amended on July 30, 2025 (F. No. IFSCA/GN/2025/007). Key amendments include: 1. **Regulation 7(5)(b):** Substitutes the clause to specify experience requirements for Key Managerial Personnel (KMP). It mandates at least five years' experience in related activities in the securities market or financial products in an eligible institution. For KMP under sub-regulation (2), this experience is reduced to three years if professionally qualified, or two years post-qualification with Authority-specified certifications if experienced in an eligible institution in IFSC, India, or any foreign jurisdiction. For KMP under sub-regulations (1), (3), and (4), three years post-qualification experience with specified certifications in an eligible institution in IFSC, India, or any foreign jurisdiction is required. "Eligible institution" is defined to include Market Infrastructure Institutions, Capital Market Intermediaries, financial sector regulators, FMEs, Banks, Finance/Insurance Companies/Intermediaries in IFSC and equivalent institutions globally, consulting/advisory/CA/CS/Cost Accountant firms providing related services, and companies with finance/accounts/secretarial/law department experience. 2. **Regulation 19(3):** Substitutes the proviso to allow Fund Management Entities (FMEs) failing to achieve the minimum corpus to extend the validity of their placement memorandum for six-month periods. The fee for the first extension is twenty-five percent, and for each subsequent extension, fifty percent of the applicable fee for filing a fresh scheme. 3. **Regulation 35:** Inserts two further provisos. In sub-regulation (1), it stipulates that investments by an open-ended scheme in unlisted securities can only be undertaken upon achieving a minimum corpus of USD 3 Million. In sub-regulation (2), it allows FMEs failing to achieve a minimum corpus of USD 3 Million to extend the validity of their placement memorandum for six-month periods, with the same fee structure as Regulation 19(3). 4. **Regulation 131(1):** Inserts new clauses (c) and (d) outlining additional circumstances for winding up a scheme. These include when an FME has raised funds but fails to achieve the minimum corpus during the validity or extended validity of the placement memorandum/offer document and has not extended its validity, or when no investors have been onboarded and no funds collected, and the FME voluntarily desires to wind up. 5. **Regulation 132 (Explanation II):** Substitutes the explanation to provide schemes required to appoint a custodian in IFSC a period of twenty-four months from the commencement of these 2026 regulations to do so. During this period, FMEs may appoint an independent custodian in India or any foreign jurisdiction regulated by a financial sector regulator, with arrangements to provide information to the Authority upon direction.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-GJ-E-30012026-269662 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 65] NEW DELHI, WEDNESDAY, JANUARY 28, 2026/MAGHA 8, 1947 INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION Gandhinagar, the 27th January, 2026 International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2026 IFSCA/GN/2026/006.—In exercise of the powers conferred by sub-section (1) of Section 28 read with sub- section (1) of Section 12 and sub-section (1) of Section 13 of the International Financial Services Centres Authority Act, 2019, and Section 28C of the Securities and Exchange Board of India Act, 1992, the International Financial Services Centres Authority hereby makes the following regulations, further to amend the International Financial Services Centres Authority (Fund Management) Regulations, 2025, (hereinafter referred to as the principal regulations), namely: - 1. (1) These regulations may be called the International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2026. (2) These regulations shall come into force on the date of their publication in the Official Gazette. 2. In regulation 7 of the principal regulations, in sub-regulation (5), for clause (b), the following clause shall be substituted, namely: - - "In addition to the qualifications mentioned under clause (a), an experience of at least five (5) years in related activities in the securities market or financial products in an eligible institution: Provided that for the KMP referred under sub-regulation (2), the experience mentioned in clause (b) shall be required for a minimum period of 3 (three) years, if such KMP possesses a professional qualification: Provided further that an individual with post-qualification experience of at least 2 (two) years in an eligible institution in IFSC, India or any foreign jurisdiction and who holds valid certification(s), as specified by the Authority, shall be considered eligible for the KMP referred under sub-regulation (2): Provided also that individuals with a post-qualification experience of at least 3 (three) years in an eligible institution in IFSC, India or any foreign jurisdiction and who holds valid certification(s), as specified by the Authority, shall be considered eligible for the KMP referred under sub-regulations (1), (3) and (4). Explanation. - For the purpose of this clause, “eligible institution” shall include the following - i) Market Infrastructure Institutions, Capital Market Intermediaries, financial sector regulators, FMEs, Banks, Finance Companies, Insurance Companies, and Insurance Intermediaries in IFSC, and equivalent institutions in India or any foreign jurisdiction; ii) consulting firms / advisory firms / firms of Chartered Accountants / Company Secretaries / Cost Accountants in IFSC, India or any foreign jurisdiction, providing services to the institutions mentioned above in (i), in relation to a financial product; and iii) a company, whether private or public, if the experience is in relation to finance/ accounts/ secretarial/ law departments of such company. 3. In regulation 19 of the principal regulations, in sub-regulation (3), for the proviso, the following proviso shall be substituted, namely: - "Provided that if a FME fails to achieve the minimum size of corpus, as specified under sub-regulation (1) of regulation 23, within the specified time period, it shall have the option to extend the validity of the placement memorandum, wherein each such extension shall be for a period of six (6) months starting from the day after the expiry of the existing validity of the placement memorandum, by filing an application at such time when the placement memorandum is still valid, accompanied by a fee equal to - i) for the first extension, twenty-five per cent. (25%) of the applicable fee for filing of a fresh scheme, as may be prevalent at the time of such extension; and ii) for each subsequent extension, fifty per cent. (50%) of the applicable fee for filing of a fresh scheme, as may be prevalent at the time of such extension." 4. In regulation 35 of the principal regulations, i. in sub-regulation (1), after the proviso, the following proviso shall be inserted, namely: - "Provided further that the investments by an open-ended scheme in unlisted securities shall be undertaken only upon achieving the minimum corpus of USD 3 Million." ii. in sub-regulation (2), after the proviso, the following proviso shall be inserted, namely: - "Provided further that if a FME fails to achieve the minimum size of corpus of USD 3 Million within the specified time period, it shall have the option to extend the validity of the placement memorandum, wherein each such extension shall be for a period of six (6) months starting from the day after the expiry of the existing validity of the placement memorandum, by filing an application at such time when the placement memorandum is still valid, accompanied by a fee equal to - i) for the first extension, twenty-five per cent. (25%) of the applicable fee for filing of a fresh scheme, as may be prevalent at the time of such extension; and ii) for each subsequent extension, fifty per cent. (50%) of the applicable fee for filing of a fresh scheme, as may be prevalent at the time of such extension" 5. In regulation 131 of the principal regulations, in sub-regulation (1), after clause (b), the following clauses shall be inserted, namely: - "(c) If the FME has raised funds from the investors under the scheme but fails to achieve the minimum corpus during the validity or extended validity of the placement memorandum or offer document, as applicable, and the FME has not extended the validity thereof by making the requisite filing and payment of fee to the Authority. (d) When no investors have been onboarded into the scheme and no funds have been collected and the FME voluntarily desires to wind up the same." 6. In regulation 132 of the principal regulations, for the Explanation II, the following Explanation shall be substituted, namely: - “Explanation II. – In case of schemes which are required to appoint custodian in IFSC in terms of the abovementioned provision, such appointment may be made within twenty four (24) months from the date of commencement of the International Financial Services Centres Authority (Fund Management) (Amendment) Regulation, 2026, during which period the FME may appoint an independent custodian in India, or any foreign jurisdiction, which is regulated by the financial sector regulator in that jurisdiction and make necessary arrangement to provide such information to Authority whenever directed to do so." PRAVEEN TRIVEDI, Executive Director [ADVT.-III/4/Exty./640/2025-26] Note: 1. The International Financial Services Centres Authority (Fund Management) Regulations, 2025, the principal regulations, were published in the Gazette of India on February 13, 2025, vide F. No. IFSCA/GN/2025/002. 2. International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2025, were published in the Gazette of India on July 30, 2025, vide F. No. IFSCA/GN/2025/007.

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