Dematerialization requirement: SM REIT units and SPV investments must be held and issued only in dematerialized form. The regulation mandates that an SM REIT must issue all scheme units exclusively in dematerialized form and requires that the scheme's investments in SPV(s) be held in dematerialized form, establishing an electronic custody and transfer framework for both unit issuance and SPV holdings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dematerialization requirement: SM REIT units and SPV investments must be held and issued only in dematerialized form.
The regulation mandates that an SM REIT must issue all scheme units exclusively in dematerialized form and requires that the scheme's investments in SPV(s) be held in dematerialized form, establishing an electronic custody and transfer framework for both unit issuance and SPV holdings.
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