https://www.taxtmi.com/circulars?id=70068 The conclusion or termination of a concession agreement does not alter the status of an SPV holding an infrastructure project under the InvIT framework, subject to specified conditions. The Investment Manager must, within one year from the later of the relevant agreement's end, resolution of pending claims or assessments, or completion of the defect liability period, either exit the investment by sale, liquidation, winding-up or merger, or acquire a new infrastructure project in the SPV. Until exit, detailed annual report disclosures are required at InvIT and SPV level. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 15 May 2026 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70068 The conclusion or termination of a concession agreement does not alter the status of an SPV holding an infrastructure project under the InvIT framework, subject to specified conditions. The Investment Manager must, within one year from the later of the relevant agreement's end, resolution of pending claims or assessments, or completion of the defect liability period, either exit the investment by sale, liquidation, winding-up or merger, or acquire a new infrastructure project in the SPV. Until exit, detailed annual report disclosures are required at InvIT and SPV level. Circulars SEBI Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70068