Summary
- SEBI has amended the Real Estate Investment Trusts (Second Amendment) Regulations, 2026, expanding the definition of common infrastructure to include assets outside REIT projects.
- The deletion of specific restrictions allows qualifying common infrastructure to be classified as real estate property, impacting investment limits under Regulation 18.
- This change facilitates potential reclassification of off-site infrastructure into the 80% investment category, enhancing flexibility for REITs.
- However, REIT managers must still ensure compliance with income generation and valuation requirements to benefit from this amendment.
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