Regulatory Alerts2025-09-03
Securities and Exchange Board of India (Real Estate Investment Trusts) (Second Amendment) Regulations, 2025
The Securities and Exchange Board of India (SEBI) issued the 2025 Second Amendment Regulations to further modify the 2014 Real Estate Investment Trusts framework. The amendments redefine "public" to exclude REIT sponsors, groups, and managers while including qualified institutional buyers, and mandate that valuation reports be submitted to trustees simultaneously with stock exchanges. Additionally, the rules adjust reporting timelines for quarterly and half-yearly financial results, clarify cash flow adjustments for holding companies with negative distributable cash, and streamline disclosure requirements for designated stock exchanges.
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