Introduction of  Infrastructure Investment Trusts :

The Securities and Exchange Board of India (SEBI) notified the Infrastructure Investment Trusts Regulations on
26 September 2014, it examine a structure that would provide an additional framework for investment in the infrastructure sector in India. The Finance Minister has also made necessary amendments in the Indian taxation with respect to InvITs. Infrastructure Investment Trusts will be able to invest in infrastructure projects only directly or through special purpose vehicles (SPVs). For public-private partnership (PPP) projects, investments  can be routed only be through an SPV.