https://www.taxtmi.com/highlights?id=105178 REIT regulations permit the issuance of depository receipts on REIT units, subject to regulatory compliance and the manner specified by the Board. The definition of common infrastructure no longer contains wording limiting it to composite real estate projects, industrial parks and SEZs, and a clause in the investment conditions is omitted. Unitholder approvals for specified transactions and changes now require at least 75% of total votes cast in favour, excluding votes cast by related parties, rather than approval by unitholders by value. On a sponsor's exit from a multi-sponsor REIT, specified sponsors or sponsor-group entities must offer dissenting unitholders an exit option. The amendments took effect upon Gazette publication. en-us Sun, 18 Oct 2026 06:24:47 +0530 Sun, 18 Oct 2026 06:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105178 REIT regulations permit the issuance of depository receipts on REIT units, subject to regulatory compliance and the manner specified by the Board. The definition of common infrastructure no longer contains wording limiting it to composite real estate projects, industrial parks and SEZs, and a clause in the investment conditions is omitted. Unitholder approvals for specified transactions and changes now require at least 75% of total votes cast in favour, excluding votes cast by related parties, rather than approval by unitholders by value. On a sponsor's exit from a multi-sponsor REIT, specified sponsors or sponsor-group entities must offer dissenting unitholders an exit option. The amendments took effect upon Gazette publication. Highlights SEBI Sun, 18 Oct 2026 06:24:47 +0530 https://www.taxtmi.com/highlights?id=105178