Real Estate Investment Trusts (REITs), Infrastructure Investment Trusts (InvITs), and Small and Medium REITs (SM REITs):
The Securities and Exchange Board of India (SEBI) has introduced a range of proposed changes for Real Estate Investment Trusts (REITs), Infrastructure Investment Trusts (InvITs), and Small and Medium REITs (SM REITs) aimed at enhancing market flexibility and investor protection. This aligns with SEBI’s ongoing efforts to strengthen governance, reduce financial risk, and improve operational efficiency in these investment structures.