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          <h1>SEBI Regulations 2014 Outline REITs Framework: Registration, Investment Conditions, Governance Standards, and Taxation Links</h1> The SEBI (Real Estate Investment Trusts) Regulations, 2014, provide a framework for the establishment and operation of Real Estate Investment Trusts (REITs) in India. These regulations define key terms and set out the legal and operational requirements for REITs, including registration, investment conditions, and governance standards. The regulations aim to facilitate investment in the real estate sector by providing a structured and transparent mechanism for investors. They are referenced in the Income-tax Act, 1961, indicating their relevance to taxation matters concerning REITs.

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