The Tax Publishers

Manner of participation by strategic investor(s) in InvITs & REITs

Vikas Agarwal

The SEBI (Real Estate Investment Trusts) Regulations, 2014 ('REIT Regulations') vide amendment Notification No. SEBI/LAD-NRO/GN/2017/024, dt. 15-12-2017, inter alia, define strategic investors under Regulation 2(1)(ztb) of the REIT Regulations and allows them to participate in REITs. In this regard the operational strategies, for the participation by the strategic investors in InvITs and REITs shall be as under:

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