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<h1>SEBI Requires REIT Offer Documents to Be Accurate and Comprehensive; Advertisements Must Align and Highlight Risks Equally</h1> The Securities and Exchange Board of India (SEBI) mandates that the offer document for Real Estate Investment Trusts (REITs) must provide accurate, comprehensive, and truthful disclosures to aid investors in making informed decisions. It must include all specified information, avoid misleading statements, and refrain from promising guaranteed returns. Advertisements related to REIT units must align with the offer document, avoid misleading content, and equally emphasize positive highlights and risk factors. Both offer documents and advertisements must comply with SEBI's regulations, circulars, and guidelines.