https://www.taxtmi.com/acts?id=54978 Investment Trusts may invest through SPVs or holdcos subject to non-interference with regulatory compliance, contractual dispute-resolution mechanisms, board-governance requirements, and exercise of voting rights. Holdco structures require an ultimate holding interest of at least 26 per cent in underlying SPVs. Foreign investments must comply with applicable local laws. Completed rent-generating property and infrastructure assets are generally subject to a minimum holding period, and significant sales require prior unitholder approval. Investment in other Investment Trust units is prohibited, while lending is limited to investee holdcos or SPVs. en-us Fri, 11 Sep 2026 16:53:46 +0530 Fri, 11 Sep 2026 16:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54978 Investment Trusts may invest through SPVs or holdcos subject to non-interference with regulatory compliance, contractual dispute-resolution mechanisms, board-governance requirements, and exercise of voting rights. Holdco structures require an ultimate holding interest of at least 26 per cent in underlying SPVs. Foreign investments must comply with applicable local laws. Completed rent-generating property and infrastructure assets are generally subject to a minimum holding period, and significant sales require prior unitholder approval. Investment in other Investment Trust units is prohibited, while lending is limited to investee holdcos or SPVs. Act-Rules Indian Laws Fri, 11 Sep 2026 16:53:46 +0530 https://www.taxtmi.com/acts?id=54978