https://www.taxtmi.com/notifications?id=136803 Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021 introduce definitions of Infrastructure Investment Trusts (InvITs) and Real Estate Investment Trusts (REITs), adopting their meanings as business trusts under the Income-tax Act, 1961. Schedule 1 is amended to include debt securities issued by InvITs and REITs within the specified category of debt securities. en-us Wed, 13 Oct 2021 00:00:00 +0530 Mon, 07 Sep 2026 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136803 Foreign Exchange Management (Debt Instruments) (First Amendment) Regulations, 2021 introduce definitions of Infrastructure Investment Trusts (InvITs) and Real Estate Investment Trusts (REITs), adopting their meanings as business trusts under the Income-tax Act, 1961. Schedule 1 is amended to include debt securities issued by InvITs and REITs within the specified category of debt securities. Notifications FEMA Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136803