Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
SEBI - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Securities and Exchange Board of India (Real Estate Investment ...


SEBI Updates REITs Regulations: New Definitions and Introduction of SM REITs with Relaxed Rules for Real Estate Investments.

March 11, 2024

Notifications     SEBI

Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - The amendment revises the definition of REITs, highlighting that a REIT pools funds of fifty crores or more from at least two hundred investors for the purpose of managing real estate assets, without giving investors day-to-day control. It explicitly differentiates REITs from companies that offer securities based on real estate assets. Additionally, it introduces SM REITs, designed to pool money under one or more schemes, specifically applying relaxed regulations compared to traditional REITs.

View Source

 


 

You may also like:

  1. Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - Certain chapters and regulations of the original REIT regulations...

  2. The Master Circular for Real Estate Investment Trusts (REITs) issued by SEBI consolidates all circulars up to May 15, 2024. It supersedes previous circulars and remains...

  3. This circular provides relaxations and clarifications related to Real Estate Investment Trusts (REITs). It exempts units allotted to an employee benefit trust from...

  4. Denial of Input tax credit - on the date of introduction of sub Rule (8) of Rule 21 of the Rules, the State did not possess any power, emanating from the Act - on the...

  5. This circular amends the Master Circular for Real Estate Investment Trusts (REITs) to promote ease of doing business. Regarding investor complaints, the requirement for...

  6. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

  7. The circular dated August 6, 2024, amends the Master Circular for Real Estate Investment Trusts (REITs) regarding board nomination rights to unitholders. The amendment...

  8. This notification amends the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014. It introduces a new proviso exempting REITs from...

  9. SEBI has revised the timeline for submission of annual audited accounts/net worth certificate by stock brokers/depository participants from September 30th to October...

  10. The circular issued by the Securities and Exchange Board of India (SEBI) on March 12, 2024, addresses the need for simplification and streamlining of Scheme Information...

  11. The ITAT considered a case involving Penalty u/s 271B for not auditing books as per section 44AB. The Assessee argued books were not updated by the due date for audit...

  12. IBBI amended Corporate Insolvency Resolution Process regulations introducing key changes for real estate projects and large creditor classes. Resolution professionals...

  13. TP Adjustment - benchmarking the international transactions u/s 92CA(1) - Safe Harbour Rules - At the outset, we find that Safe Harbour Rules are applicable from...

  14. Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT

  15. Safe Harbour Rule - Income-tax (18th Amendment) Rules, 2022 - Amends Rule 10TD - Notification

 

Quick Updates:Latest Updates