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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.

        Regulator notifies that, effective January 1, 2026, Real Estate Investment Trusts (REITs) will be treated as equity-related instruments for investments by Mutual Funds and Specialized Investment Funds (SIFs), while Infrastructure Investment Trusts (InvITs) will remain classified 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 considering market conditions, liquidity, and investor interests. The industry association must include REITs in market-cap-based scrip classifications, and asset managers must issue addenda to scheme documents without it being a fundamental attribute change. REITs may enter equity indices only from July 1, 2026.

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