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Fund Structuring Master

Typical GIFT City fund structures — standalone scheme, umbrella structure, feeder-into-domestic-AIF, and LP-GP economics.

Standalone vs umbrella structure

A Registered FME may set up a single standalone scheme, or an umbrella fund vehicle housing multiple sub-schemes (each with its own investors and investment mandate) under one legal entity — an umbrella structure amortises setup/compliance cost across sub-schemes but requires careful ring-fencing of each sub-scheme's assets and liabilities.

Feeder structures into domestic AIFs

A common structure uses the IFSC scheme as a feeder vehicle pooling non-resident investor money, which then invests into a domestic Category I/II AIF as the master fund — combining the IFSC's tax and ease-of-onboarding advantages for foreign investors with the domestic AIF's direct access to Indian portfolio companies.

LP-GP economics and manager commitment

Standard private-fund economics (management fee, carried interest/performance fee, hurdle rate) apply, layered with the mandatory sponsor/manager skin-in-the-game commitment set by the Fund Management Regulations — side-letter and most-favoured-nation terms for anchor investors must still be disclosed to all investors per the regulations' conflict-of-interest provisions.

Educational summary of the IFSCA Act, 2019, its Regulations and IFSCA circulars as understood at review date 2026-07-18. Not a substitute for the official IFSCA Act/Regulations text, current circulars, or professional advice on a specific transaction.

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