Aishwarya, who was summoned by the ED on Tuesday, deposed before the financial probe agency around 10.40 a.m.
She, however, refrained from speaking to media while going in the ED office.
According to the ED officials, Aishwarya will be questioned about the financial dealings of a trust handled by her.
The official also said that Aishwarya will be confronted with documents of the financial transaction of the trust.
Aishwarya was also part of the 2017 business deal in Singapore with Coffee Day and Soul Space, he said.
The official said that Aishwarya will also be questioned about investment of several crores on her name.
In his 2018 election affidavit, Shivakumar had declared Rs 618 crore assets and Rs 108 crore properties in the name of his daughter.
The ED arrested Shivakumar on September 3 after questioning him for over two days in connection with case. A day later, a Delhi court sent Shivakumar to 10-day ED custody.
Shivakumar has been on the radar of the Income-Tax Department and the ED since demonetisation in 2016.
An Income-Tax search at his New Delhi flat on August 2, 2017 led to seizure of Rs 8.59 crore unaccounted cash.
Thereafter, the I-T Department lodged cases against the Congress leader and his four associates under sections 277 and 278 of the Income-Tax Act, 1961, and sections 120(B), 193 and 199 of the Indian Penal Code (IPC).
( With inputs from IANS )