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of <h1>Regulation 26ZJ mandates independent annual asset valuations for SM REITs, limiting valuers to four consecutive years.</h1> Regulation 26ZJ of the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014 mandates that the investment manager of Small and Medium Real Estate Investment Trusts (SM REITs) ensure comprehensive annual asset valuations by an independent valuer. The valuer must not be associated with the investment manager or trustee and must have at least five years of real estate valuation experience. Valuation reports, which include physical inspections and specific disclosures, must be submitted to relevant parties promptly. Valuers cannot serve consecutively for more than four years and must be reappointed after a two-year gap.
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