Introduction Of Real Estate Investment Trusts :

The Securities and Exchange Board of India (SEBI) notified the Real Estate Investment Trusts (REITs) Regulations on 26 September 2014, thereby paving the way for introduction of an internationally acclaimed investment structure  in India. The Finance Minister has also made necessary amendments to the Indian taxation regime to provide the tax pass through status, which is one of the key requirements for feasibility of REITs.

The Real estate Investment Trusts (REITs) Regulations, 2014, provide a positive push to the Indian Capital Markets and Real Estate & Infrastructure sectors. It also create liquidity to some extent for Real Estate and Infrastructure players. Further, it would provide investors an opportunity to invest in Indian stabilized assets
through an Indian listed platform.