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of <h1>Small and Medium REITs Framework: Defining Investment Structures, Asset Management, and Operational Guidelines Under Regulation 26H</h1> Regulation 26H defines key terms for Small and Medium REITs (SM REITs) under SEBI regulations. It outlines definitions for investment manager, scheme, special purpose vehicle, trustee, and other critical concepts. The regulation establishes parameters for how SM REITs can pool investor money, manage assets, and operate through specific schemes and subsidiaries, providing a regulatory framework for real estate investment trusts in India.
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