Valuation and disclosure regime updated for InvITs, imposing periodic valuation and reporting obligations where borrowings exceed threshold. Amendments redefine public for InvITs, adjust minimum private placement investment thresholds, and revise valuation and disclosure timelines: full valuations at financial year end, half year valuations to be submitted with quarterly results for the September quarter, and quarterly valuations required where consolidated borrowings and deferred payments exceed a specified threshold; valuation reports must be submitted simultaneously to the designated stock exchange(s) and the trustee and reporting timelines are made subject to times specified by the Board.