Form II SWF Filing Due – Q1 (Apr–Jun 2025)


📅 Due Date: 31st July 2025

If you are managing a Sovereign Wealth Fund (SWF) in India, it’s time to prepare for your Quarterly Compliance! The due date for filing Form II SWF for the quarter ending 30th June 2025 is 31st July 2025.

This filing is mandatory under the Income-tax Act, 1961, for SWFs claiming exemption under Clause (23FE) of Section 10.

📝 What is Form II SWF?

Form II SWF is the quarterly investment intimation that Sovereign Wealth Funds must submit to the Income Tax Department. It captures:

  • Details of investments made in India during the quarter.

  • Nature and quantum of investment.

  • Compliance with prescribed eligibility conditions under Clause (23FE) of Section 10.

📌 Why is it Important?

Entities registered as SWFs enjoy tax exemptions on certain income streams if they comply with investment conditions and reporting requirements.
Failing to file Form II SWF on time may lead to:

  • Loss of exemption benefits.

  • Potential penalties for non-compliance.

  • Increased scrutiny from tax authorities.

🗓️ Key Details for Q1 Filing (Apr–Jun 2025)

  • Quarter Covered: April 1, 2025 – June 30, 2025

  • Due Date: 31st July 2025

  • Applicable Law: Clause (23FE) of Section 10, Income-tax Act, 1961

  • Who Must File: All entities approved as Sovereign Wealth Funds by CBDT.

⚠️ Compliance Tip

Ensure your Form II SWF is filed:

  • With accurate investment details.

  • In the prescribed format.

  • Within the stipulated due date to retain exemption eligibility.

✅ How Taxla Services Can Help

At Taxla Services, we specialize in SWF compliance management. From data preparation to online submission, we ensure your filings are accurate, timely, and fully compliant with tax regulations.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#FormIISWF #SovereignWealthFund #Clause23FE #TaxlaServices #QuarterlyCompliance #IncomeTaxIndia #InvestmentReporting #FormFilingAlert #BestAuditorInTamilnadu #IncomeTaxDueDate



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