Regulatory Alerts2025-09-03
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Third Amendment) Regulations, 2025
The Securities and Exchange Board of India issued the Third Amendment Regulations, 2025, to modify the Infrastructure Investment Trusts Regulations, 2014. The amendments introduce mandatory quarterly valuations for InvITs with consolidated borrowings exceeding 49%, lower the minimum investment threshold for privately placed InvITs to twenty-five lakhs rupees, and align various reporting timelines with quarterly financial results. Additionally, the regulations clarify the definition of 'public' and permit holding companies to adjust negative distributable cash flows against underlying SPV cash flows with appropriate disclosures.
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