Continuous disclosures by REITs: mandated financial, audit, manager fee and investor protection reporting obligations to exchanges. REITs must make ongoing disclosures of financial and non financial information to stock exchanges: half yearly and annual financials prepared on accrual basis under Ind AS (standalone and consolidated) with specified timelines and comparative periods; key condensed financial statements, statements of Net Distributable Cash Flows, manager fee disclosures, auditor qualified impact statements, and auditor review/audit requirements. Non financial obligations include simplified listing agreements, periodic unit holding patterns, annual credit rating reviews, a timely updated website, investor grievance reporting, and quarterly statements of deviations in use of issue proceeds until full utilisation.