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    <title>Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2026.</title>
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    <description>The amendments permit issuance of depository receipts on units of an Infrastructure Investment Trust, subject to regulatory compliance and Board-specified procedures. Approval requirements are shifted from unitholder value to votes cast, requiring votes in favour constituting at least seventy-five per cent of total votes cast, with related parties&#039; votes excluded for relevant transactions. A sponsor exiting an InvIT with multiple sponsors must ensure dissenting unitholders receive an option to exit through purchase of their units in the specified manner.</description>
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