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<h1>SEBI Updates InvITs Master Circular: Quarterly Investor Complaint Reviews, Aligned Disclosure Timelines for Better Compliance.</h1> The Securities and Exchange Board of India (SEBI) has amended the Master Circular for Infrastructure Investment Trusts (InvITs) to align with the Listing Obligations and Disclosure Requirements (LODR) Regulations. The amendment removes the need for prior review of investor complaints by the Board of Directors before submission to stock exchanges, instead requiring quarterly reviews. Additionally, the timeline for disclosing statements of deviation in the use of proceeds has been adjusted to coincide with the submission of financial results. These changes aim to enhance the ease of doing business for InvITs and are effective immediately.