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        SEBI

        Reclassification of Real Estate Investment Trusts (REITs) as equity related instruments for facilitating enhanced participation by Mutual Funds and Specialized Investment Funds (SIFs)

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        REITs reclassified as equity related instruments; mutual funds and SIFs treated accordingly from January 1, 2026. REITs are reclassified as equity related instruments for Mutual Funds and SIFs effective January 1, 2026; InvITs remain hybrid. Existing REIT holdings in debt schemes and SIF strategies as of December 31, 2025 are grandfathered, with AMCs encouraged to consider divestment where appropriate. AMCs must issue addenda to scheme documents (not treated as fundamental changes) and AMFI will include REITs in its market-cap based scrip classification. Inclusion in equity indices is deferred for six months.
                  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.

                        REITs reclassified as equity related instruments; mutual funds and SIFs treated accordingly from January 1, 2026.

                        REITs are reclassified as equity related instruments for Mutual Funds and SIFs effective January 1, 2026; InvITs remain hybrid. Existing REIT holdings in debt schemes and SIF strategies as of December 31, 2025 are grandfathered, with AMCs encouraged to consider divestment where appropriate. AMCs must issue addenda to scheme documents (not treated as fundamental changes) and AMFI will include REITs in its market-cap based scrip classification. Inclusion in equity indices is deferred for six months.


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