What are Alternative Investment Funds (AIFs)? Meaning, Types and Taxation
What are Alternative Investment Funds (AIFs)? Meaning, Types, Benefits, Risks and Taxation What are Alternative Investment Funds (AIFs)? Alternative Investment Funds (AIFs) are privately pooled investment vehicles that allow investors to invest beyond traditional options like shares, bonds and mutual funds. These funds collect money from sophisticated investors and deploy it into alternative assets such as: Startups Private equity Infrastructure Real estate Hedge fund strategies In India, AIFs are regulated by the Securities and Exchange Board of India (SEBI) under the SEBI (Alternative Investment Funds) Regulations, 2012. AIFs are generally suitable for High Net-worth Individuals (HNIs) who have higher risk appetite and long-term investment capacity. Alternative Investment Fund (AIF): Definition An Alternative Investment Fund is a privately pooled investment vehicle that gathers funds from Indian or foreign investors and invests them according to a defined ...


