2025-09-03
The Securities and Exchange Board of India issued these regulations to establish a comprehensive legal framework for the registration, regulation, and operation of Real Estate Investment Trusts in India. The document defines key terms and entities such as managers, trustees, sponsors, and independent directors while setting forth structural requirements for REITs, including the roles of holding companies and special purpose vehicles. It mandates specific disclosure norms, governance standards, and investment criteria to ensure transparency and protect the interests of unit holders in the real estate sector.