https://www.taxtmi.com/highlights?id=98990 The amendment revises the Infrastructure Investment Trusts framework by updating the definition of liquid assets to include units of liquid mutual fund schemes meeting prescribed credit risk and risk-class criteria, and by aligning terminology for Government Securities. It also modifies special purpose vehicle conditions: PPP-linked acquisition restrictions are carved out where concession or regulatory terms prohibit holding, SPVs remain classified as such despite concession termination subject to Board conditions, and related drafting changes are made. The regulations further relax eligible investment categories and allow deployment for other purposes specified by the Board. en-us Mon, 20 Apr 2026 20:31:35 +0530 Mon, 20 Apr 2026 20:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98990 The amendment revises the Infrastructure Investment Trusts framework by updating the definition of liquid assets to include units of liquid mutual fund schemes meeting prescribed credit risk and risk-class criteria, and by aligning terminology for Government Securities. It also modifies special purpose vehicle conditions: PPP-linked acquisition restrictions are carved out where concession or regulatory terms prohibit holding, SPVs remain classified as such despite concession termination subject to Board conditions, and related drafting changes are made. The regulations further relax eligible investment categories and allow deployment for other purposes specified by the Board. Highlights SEBI Mon, 20 Apr 2026 20:31:35 +0530 https://www.taxtmi.com/highlights?id=98990