Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2026

2737 GI/2026 (1)
REGD. No. D. L.-33004/99 xxxGIDHxxx xxxGIDExxx EXTRAORDINARY
PART III—Section 4
PUBLISHED BY AUTHORITY
SECURITIES AND EXCHANGE BOARD OF INDIA
Mumbai, 16th April, 2026
SECURITIES AND EXCHANGE BOARD OF INDIA (REAL ESTATE INVESTMENT TRUSTS) (AMENDMENT) REGULATIONS, 2026 No. SEBI/LAD-NRO/GN/2026/302.–– In exercise of the powers conferred under Section 30 read with Sections 11 and 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014, namely:–

1. These regulations may be called the Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2026.

2. They shall come into force on the date of their publication in the Official Gazette.

3. In the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014, ─
   I. in regulation 2, in sub-regulation (1),
   a. in clause (ta),
   i. the words, figures and symbols “the units of Overseas Securities, the units of Mutual Fund schemes having ‘credit risk value’ of at least 12” shall be substituted by the words, figures and symbols “units of Overseas Securities, units of Mutual Fund schemes having ‘credit risk value’ of at least 10”;
   ii. after the words and symbol “Class A-I” and before the words “in the potential risk class matrix” the words, figures and symbol “or Class B-I” shall be inserted;
   iii. the words and symbols “government securities, treasury bills, repo on government securities” shall be substituted with the words and symbols “Government Securities, treasury bills, repo on Government Securities”.
   II. in regulation 18, in sub-regulation (5), in clause (i),
   a. the number “12” appearing after the words “at least” shall be substituted with the number “10”; b. after the words and symbol “Class A-I” and before the words “in the potential risk class matrix” the words, figures and symbol “or Class B-I” shall be inserted.

BABITHA RAYUDU, Executive Director
[ADVT.-III/4/Exty./45/2026-27]
Note:

1. The Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 (Notification No. LAD-NRO/GN/2014-15/11/1576) were published in the Gazette of India on September 26, 2014, and were last amended on December 11, 2025 by the Securities and Exchange Board of India (Real Estate Investment Trusts) (Third Amendment) Regulations, 2025 (Notification No. SEBI/LAD-NRO/GN/2025/287).

No. 276] NEW DELHI, THURSDAY, APRIL 16, 2026/CHAITRA 26, 1948 s 1947 CG-MH-E-18042026-271894

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4]
I. in regulation 2, in sub-regulation (1),
a. in clause (ta),
i. the number “12” appearing after the words “credit risk value is at least” shall be substituted with the number “10”;
ii. after the words and symbol “Class A-I” and before the words “in the potential risk class matrix” the words and symbol “or Class B-I” shall be inserted;
iii. the words and symbols “government securities, treasury bills, repo on government securities” shall be substituted with the words and symbols “Government Securities, treasury bills, repo on Government Securities”;
II. in regulation 18, in sub-regulation (5), in clause (i),
a. the number “12” appearing after the words “credit risk value is at least” shall be substituted with the number “10”; b. after the words and symbol “Class A-I” and before the words “in the potential risk class matrix” the words and symbol “or Class B-I” shall be inserted.

BABITHA RAYUDU, Executive Director
[ADVT.-III/4/Exty./45/2026-27]
Note:

1. The Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 was published in the Gazette of India on September 26, 2014 vide notification No. LAD-NRO/GN/2014-15/11/1576 and was last amended on December 11, 2025 by the Securities and Exchange Board of India (Real Estate Investment Trusts) (Third Amendment) Regulations, 2025 vide notification No. SEBI/LAD-NRO/GN/2025/287.

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