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    <title>Securities and Exchange Board of India (Real Estate Investment Trusts) (Second Amendment) Regulations, 2026.</title>
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    <description>The amendments permit issuance of Depository Receipts on REIT units, subject to applicable requirements and Board-specified procedures. They revise specified unitholder approval requirements so that votes in favour must constitute at least seventy-five per cent of total votes cast, excluding votes cast by parties related to the transaction. In a multiple-sponsor REIT, a sponsor exit requires the outgoing or continuing sponsor, or their sponsor-group entities, to provide dissenting unitholders an exit option through purchase of their units.</description>
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