Tax alert: Regulations for Small and Medium Real Estate Investment Trusts (SM REITs) notified has been saved
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Tax alert: Regulations for Small and Medium Real Estate Investment Trusts (SM REITs) notified
20 March 2024
The Securities and Exchange Board of India (“SEBI”), vide notification dated on 8 March 2024, introduced regulatory framework for facilitation of Small and Medium Real Estate Investment Trusts (“SM REITs”) by amending the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”), through SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2024 (“Amended REIT Regulations”), thereby, paving the way to make real estate investment more accessible to wider set of investors and to regulate and foster growth in Fractional Ownership investment.
