SEBI allows off-site common infrastructure to qualify as real estate under REIT investment limits, expanding eligible assets.
REIT Investment Scope Expanded
SEBI’s 2026 amendment to the REIT Regulations permits the inclusion of off-site common infrastructure — such as power, water, and transmission lines — within the definition of real estate assets.
This change increases the permissible investment limit for REITs in such assets and aligns with infrastructure development needs. Compliance requirements, including asset valuation and disclosure, remain fully applicable.
The revision broadens REIT funding utility for integrated projects. Lawyers must reassess project financing structures and confirm eligibility under revised investment categories during REIT due diligence.
Citations
- SEBI REIT (Amendment) Regulations, 2026
