Form II SWF

1. Overview

Form II SWF is a quarterly statement required to be furnished by Sovereign Wealth Fund in respect of Investments under Schedule V (Table Sl. no. 7). This form contains details such as name, contact details, Investment Details like Date of Investments, Nature of Investments, Details of Entity in which investment made etc.)

Form II SWF must be furnished quarterly, within one month from the end of each quarter.

2. Who can file Form II SWF

Form II SWF is applicable for:
• Sovereign Wealth Fund (SWF) for details of Investment.

3. Due Date to file Form II SWF

Form II SWF must be furnished quarterly, within one month from the end of the quarter ending on 30th June, 30th September, 31st December and 31st March of the financial year.

Below are the due dates:

Quarter	Period	Due Date
Q1	April – June	On or before July 31^st of financial year
Q2	July – September	On or before October 31^st of financial year
Q3	October – December	On or before January 31^st of financial year
Q4	January – March	On or before April 30^th of financial year

4. Prerequisites for availing this service

•   Taxpayer is registered at e-filing portal.
•   Taxpayer has valid Username (PAN) and Password of E-filing 2.0 portal.
•   Status of PAN of the Taxpayer is ‘Active’ as per PAN database
•   Taxpayers should have a valid DSC. It should be registered at e-filing portal & not expired.

5. Step-by-Step Guide

5.1 How to File Form II SWF

Step 1: Visit Income Tax e-filing portal (http://www.incometax.gov.in/).

Step 2: Login with User ID (PAN) and password.

Step 3: After Login, Go to ‘e-File’ > ‘Income Tax Forms’ > ‘File Income Tax Forms’.

Step 4: Under ‘Forms as Per Income Tax Act 2025’ tab select ‘Form II SWF’ and click ‘File Now’.

Step 5: On Form page, Select Applicable Tax Year and Quarter and click ‘Continue’.

Step 6: Read the instruction to file the form and click on ‘Let’s get Started’.

Step 7: Form II SWF have 4 parts:

1. Part A- Particulars of the Sovereign Wealth Fund (SWF)

2. Part B- Other Details

3. Part C- Particulars of Investment

4. Verification

To complete the form, fill the information in each section of form.

Step:8 Furnish the required information in each section.

Part A: Basic information (Name, Address, Email ID etc) of fund will be prefilled from profile section.
To change/update, go to My profile and change the information. Click ‘Save’.

Part B- Other Details: Enter exemption Notification number and date of Notification.

Part C- Particulars of Investment: Furnish the details Investments of fund.

Download the template and fill it.

Please Note: Download the Instruction sheet by clicking on hyperlink ‘click here’ and fill the information in excel sheet accordingly to avoid any error in uploading .CSV file.

Download below excel template and furnish the information of Investments, in excel format (Column A to Column H ) and convert it into .CSV format.

Now, Upload the .CSV file by clicking on ‘Upload CSV’button.

-If there is error in uploaded .CSV file, click on ‘Click here’ to download error file and check the error.

Rectify the error in below error sheet and upload again. You can refer the instruction sheet to rectify the error.

In Verification section, enter the place.

Step 9: Required information is furnished in all parts of the form. Click ‘Preview’.

Step 10: Check the preview of form. Click ‘Proceed to E-Verify’.

Step 11: Verify the form through DSC of authorised person.

Step 12: After successful e-Verification form will be submitted and a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number.
Please keep a note of the Acknowledgement Receipt Number and Transaction ID for future reference.
You will also receive a confirmation message on the email ID and mobile number registered with the e-Filing portal.