https://www.taxtmi.com/article/detailed?id=5917 Regulations require registration before initial offers and set differentiated offering regimes for InvITs holding predominantly completed revenue assets versus those investing significantly in under construction projects; offering documents must disclose material information and undergo Board and public review. Investment is restricted to SPVs, eligible infrastructure projects and specified securities with governance safeguards to protect InvIT voting and compliance; portfolio composition mandates major allocation to completed revenue assets with capped exposure to under construction projects and other permitted instruments, and breaches must be remedied within cure periods. Distribution minima, borrowing limits with rating and approval requirements, independent annual and transaction valuations, and extensive disclosure obligations to unit holders and exchanges are mandated. en-us Fri, 21 Nov 2014 12:18:06 +0530 Fri, 21 Nov 2014 12:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5917 Regulations require registration before initial offers and set differentiated offering regimes for InvITs holding predominantly completed revenue assets versus those investing significantly in under construction projects; offering documents must disclose material information and undergo Board and public review. Investment is restricted to SPVs, eligible infrastructure projects and specified securities with governance safeguards to protect InvIT voting and compliance; portfolio composition mandates major allocation to completed revenue assets with capped exposure to under construction projects and other permitted instruments, and breaches must be remedied within cure periods. Distribution minima, borrowing limits with rating and approval requirements, independent annual and transaction valuations, and extensive disclosure obligations to unit holders and exchanges are mandated. Articles Corporate Laws / IBC / SEBI Fri, 21 Nov 2014 12:18:06 +0530 https://www.taxtmi.com/article/detailed?id=5917