What are GIFT City AIF — India Funds?
GIFT City AIF — India funds are IFSCA-regulated Alternative Investment Funds domiciled in Gujarat International Finance Tec-City (GIFT City). They invest in Indian equity, private equity, real estate, and credit markets while offering a tax-efficient offshore structure. Ideal for NRIs, foreign investors, and HNIs seeking India exposure through a globally compliant vehicle.
- Tax Efficiency: Investments through GIFT City can benefit from India's tax treaty network and reduced withholding tax
- USD / INR Flexibility: Invest and receive returns in USD or INR as per fund structure
- IFSCA Regulated: Supervised by the International Financial Services Centres Authority — India's international financial regulator
- India Access: Direct exposure to Indian equities, private credit, real estate, and venture capital
- Lower Minimum vs. Offshore: Minimum typically USD 150,000 vs. $1M+ for traditional offshore funds
Who Should Invest in GIFT City AIF — India?
GIFT City AIF India funds are best suited for:
- NRIs & OCIs: Simplified repatriation of capital and returns in foreign currency
- Foreign Institutional Investors: Regulated entry point into Indian alternatives without a domestic presence
- HNIs Seeking Tax Optimisation: Benefit from GIFT City's favourable tax regime and treaty protections
- Family Offices: Multi-asset India exposure through a single IFSCA-compliant structure
- Global Funds: India allocation sleeve within a global alternatives portfolio