Alternative Investment Funds (AIFs)

Alternative Investment Funds (AIFs)

Why it Matters? 

  • To curb indirect exposure risks, the Reserve Bank of India (RBI) has capped investments by banks and Non-Banking Financial Companies (NBFCs) in Alternative Investment Funds (AIFs).  

What You Should Know? 

  • AIF is a privately pooled investment vehicle, established in India, collecting funds from sophisticated investors (Indian or foreign). 

  • It invests based on a defined investment policy for the benefit of its investors. 

  • AIFs are regulated by the SEBI (Alternative Investment Funds) Regulations, 2012. 

  • AIFs exclude Mutual Funds, Collective Investment Schemes, or any other SEBI-regulated fund structures. 

  • Exemptions from AIF registration apply to family trusts, employee welfare trusts, gratuity trusts, and holding companies (under the Companies Act, 1956). 

 Categories of Alternative Investment Funds (AIFs):  

Category 

Key Features 

Examples 

Category I 

Invest in sectors considered socially or economically desirable; usually early-stage, development-focused; low risk. 

Venture Capital Funds, Angel Funds, SME Funds, Social Venture Funds, Infrastructure Funds 

Category II 

Do not fall under Category I or III; do not use leverage (except for operational needs); medium risk. 

Private Equity Funds, Real Estate Funds, Distressed Asset Funds 

Category III 

Use complex strategies and leverage; invest in listed/unlisted derivatives; high risk and high return potential. 

Hedge Funds, PIPE Funds, Arbitrage Funds