Master Circular for Real Estate Investment Trusts (REITs) - SEBI - SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/674

MASTER CIRCULAR SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/674 November 29, 2021 All Real Estate Investment Trusts ( REITs ) All Parties to REITs All Recognised Stock Exchanges All Merchant Bankers and other Intermediaries Madam/ Sir, Sub: Master Circular for Real Estate Investment Trusts (REITs) 1. For effective regulation of Real Estate Investment Trusts, Securities and Exchange Board of India (SEBI) has been issuing various circulars from time to time. In order enable the industry and other users to have an access to all the applicable circulars at one place, Master Circular for Real Estate Investment Trusts has been prepared. 2. This Master Circular is a compilation of relevant circulars issued by SEBI up to October 31, 2021 which are operational as on date of this circular. Circulars providing temporary relaxations with regards to certain compliance requirements for REITs in the wake of the COVID-19 pandemic have not been included in the master circular. 3. In case of any inconsistency between the master circular and the applicable circulars, the contents of the relevant circular shall prevail. Yours faithfully, Deena Venu Sarangadharan Deputy General Manager Department of Debt and Hybrid Securities Tel no.: 022-26449266 Email: [email protected]