InvIT & REIT Roundup: Overview of the Recent Taxation and Regulatory Changes

The regulatory regime governing InvITs and REITs is rapidly evolving and has undergone various changes in the last six months. ‘InvIT & REIT Roundup: Overview of the Recent Taxation and Regulatory Changes’ has been prepared by Shardul Amarchand Mangaldas & Co to bring to your attention (i) certain key amendments made to the Finance Bill, 2020, which have been incorporated in the Finance Act, 2020 (passed by the parliament and received Presidential assent on March 27, 2020 ) and (ii) certain new guidelines and notifications issued by the Securities and Exchange Board of India (the “SEBI”) and certain amendments made to the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”) and the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 (“InvIT Regulations” and together with the REIT Regulations, the “SEBI Regulations”)

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