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New Playbook for IFSC Fund Structures: Variable Capital Company Bill, 2026

TaxGuru
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Summary

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  • The Ministry of Finance has unveiled the draft International Financial Services Centres Authority (Amendment) Bill, 2026, introducing the Variable Capital Company (VCC) as a new legal vehicle for fund management in GIFT City.
  • The VCC aims to address existing structural limitations by offering features like segregated sub-fund liability and flexible capital alteration, enhancing competitiveness with global fund hubs.
  • Key provisions include a two-class capital model and a governance matrix designed to streamline operations while ensuring confidentiality of information.
  • If enacted, the Bill could significantly reduce operational friction for pooled investment vehicles in India, aligning them more closely with structures available in Singapore and Luxembourg.

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