Form I (SWF) is the Income-tax Act, 2025 form titled “Application for notification as a Sovereign Wealth Fund”. It is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the earlier law.
It falls under the IFSC & Sovereign Wealth Fund (standalone) category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.
A fuller plain-language explainer for Form I (SWF), reviewed by our Chartered Accountants, is being added.
Form I (SWF) is a new form introduced under the Income-tax Act, 2025 with no direct equivalent under the old law. Application for notification as a Sovereign Wealth Fund.
It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.
Our CA-led team handles it end-to-end — Application for notification as a Sovereign Wealth Fund.
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