https://www.taxtmi.com/acts?id=34103 Investment by a REIT is confined to holdco and/or SPVs, properties, securities or TDR in India, and it may not invest in vacant land, agricultural land, or mortgages other than mortgage-backed securities. At least eighty per cent of REIT assets must remain in completed and rent and/or income generating properties, while not more than twenty per cent may be invested in specified other assets such as under-construction properties, real estate sector debt, mortgage-backed securities, qualifying equity, government securities, money market instruments, liquid mutual funds, hedging derivatives, and common infrastructure holdings. The regulation also prescribes revenue tests, holding periods, monitoring and cure periods, sale approval requirements, co-investment safeguards, and mandatory distribution of cash flows to the REIT and unit holders. en-us Fri, 28 Dec 2018 10:32:57 +0530 Sat, 18 Apr 2026 13:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34103 Investment by a REIT is confined to holdco and/or SPVs, properties, securities or TDR in India, and it may not invest in vacant land, agricultural land, or mortgages other than mortgage-backed securities. At least eighty per cent of REIT assets must remain in completed and rent and/or income generating properties, while not more than twenty per cent may be invested in specified other assets such as under-construction properties, real estate sector debt, mortgage-backed securities, qualifying equity, government securities, money market instruments, liquid mutual funds, hedging derivatives, and common infrastructure holdings. The regulation also prescribes revenue tests, holding periods, monitoring and cure periods, sale approval requirements, co-investment safeguards, and mandatory distribution of cash flows to the REIT and unit holders. Act-Rules SEBI Fri, 28 Dec 2018 10:32:57 +0530 https://www.taxtmi.com/acts?id=34103