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of <h1>Amendment to Section 23E imposes penalties on REITs, InvITs, AIFs, and mutual funds for non-compliance with listing rules.</h1> Section 23E of the Securities Contracts (Regulation) Act, 1956, is amended to include real estate investment trusts, infrastructure investment trusts, and alternative investment funds alongside mutual funds. This amendment, outlined in Clause 147 of the Finance Bill, 2018, introduces a monetary penalty for these entities if they fail to comply with listing conditions.
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