Sebi allows REITs, InvITs to issue depository receipts

November 3, 2026
Marsares Editorial Team
The Securities and Exchange Board of India (Sebi) has authorized the issuance of Depository Receipts for Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) to increase foreign investment. This new framework allows these investment vehicles to issue fresh units for DRs, mandatory for non-Indian residents, and enforces strict compliance with prior unitholder approval as well as pricing and reporting guidelines.

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