https://www.taxtmi.com/acts?id=54964 Investment Trust definitions govern REITs, InvITs, their assets, participants and ownership structures. Eligible infrastructure projects include specified PPP projects, qualifying pre-COD projects and non-PPP projects holding requisite construction approvals. Holding companies and SPVs must meet prescribed control, ownership, asset-holding and permitted-activity conditions, subject to PPP restrictions. Trustees hold assets for investors, investment managers manage assets and investments, and project managers undertake project execution or management. Sponsor groups include sponsors, controlled entities, controlling persons and related controlled entities. en-us Fri, 11 Sep 2026 16:45:53 +0530 Fri, 11 Sep 2026 16:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54964 Investment Trust definitions govern REITs, InvITs, their assets, participants and ownership structures. Eligible infrastructure projects include specified PPP projects, qualifying pre-COD projects and non-PPP projects holding requisite construction approvals. Holding companies and SPVs must meet prescribed control, ownership, asset-holding and permitted-activity conditions, subject to PPP restrictions. Trustees hold assets for investors, investment managers manage assets and investments, and project managers undertake project execution or management. Sponsor groups include sponsors, controlled entities, controlling persons and related controlled entities. Act-Rules Indian Laws Fri, 11 Sep 2026 16:45:53 +0530 https://www.taxtmi.com/acts?id=54964