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of <h1>New rules reclassify mutual fund REIT investments as equity, grandfather old holdings, allow index inclusion from 2026</h1> The circular mandates that, effective January 1, 2026, investments by mutual funds and specialized investment funds (SIFs) in Real Estate Investment Trusts (REITs) will be treated as investments in equity-related instruments, while Infrastructure Investment Trusts (InvITs) will continue as hybrid instruments. Existing REIT holdings in debt schemes and SIF strategies as of December 31, 2025 are grandfathered, though asset managers are encouraged to divest them considering market and investor interests. The industry association must classify REITs by market capitalization in its scrip list. Asset management companies must update scheme documents via addendum, without it being a fundamental attribute change. REITs may enter equity indices only from July 1, 2026.
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