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        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.

        <h1>Foreign investment in REIT, InvIT and AIF units permitted, subject to downstream sectoral caps and reporting obligations.</h1> Foreign investment is permitted in units of SEBI regulated Investment Vehicles - REITs, InvITs and AIFs - with acquisition by persons resident outside India allowed by inward remittance through normal banking channels; transfers, sales or redemptions follow SEBI regulations and RBI directions. Downstream investment is treated as foreign where Sponsor, Manager or Investment Manager is not Indian owned and controlled, and such downstream investment must comply with sectoral caps, FDI policy and applicable provisions for LLPs. REIT units are excluded from the prohibition on 'real estate business' for the Principal Regulations. Reporting to RBI or SEBI is required.

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