TaxTMI 
TaxTMI 
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2026.
X X X X Extracts X X X X
X X X X Extracts X X X X
....DMENT) REGULATIONS, 2026 No. SEBI/LAD-NRO/GN/2026/301.- In exercise of the powers conferred under Section 30 read with Sections 11 and 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014, namely: - 1. These regu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re credit risk value is at least 10 and which falls under the Class A-I or Class B-I in the potential risk class matrix as specified by the Board," shall be inserted; iii. the words and symbols "government securities, treasury bills, repo on government securities" shall be substituted with the words and symbols "Government Securities, treasury bills, repo on Government Securities"; ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - "Provided that, in respect of an SPV holding an infrastructure project, the conclusion or termination of the concession agreement or such other agreement of a similar nature shall not affect its status as an SPV and such an SPV shall continue to be classified as an SPV subject to the fulfilment of such conditions as may be specified by the Board; and" iv. in sub-clause (iii), ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....i. after sub-clause (viii), the following sub-clause shall be inserted, namely, - "(ix) SPVs as referred to in proviso to regulation 2(1)(zy)(ii)." III. in regulation 20, in sub-regulation (3), in clause (b), in sub-clause (ii), after the words "development of infrastructure projects" and before the symbol ";" the words "or for such other purposes as may be specified by the Board....