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          <h1>SEBI Issues 2014 Regulations for Small and Medium REITs: Key Rules and Interpretations Under Regulation 26G</h1> The Securities and Exchange Board of India (SEBI) has established regulations for Small and Medium Real Estate Investment Trusts (SM REITs) under the 2014 Real Estate Investment Trusts Regulations. Regulation 26G specifies that these regulations, excluding chapters II, IV, V, and regulation 22 of chapter VI, apply to SM REITs unless stated otherwise. References to the 'manager' or 'sponsor' in these regulations should be interpreted as referring to the 'investment manager' of an SM REIT. These provisions were inserted through a notification dated March 8, 2024.

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