SEBI announces framework for depository receipts on REIT and InvIT units
SEBI has taken a significant decision with new structural rules for investors.
By Capital Kranti desk, Gandhinagar · Editor: Parth Thakkar
3 November 2026, 2:42 am · Updated 8:45 am · 1 min read
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SEBI (Securities and Exchange Board of India) has introduced new structural rules for issuing depository receipts on the units of Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs).
Under these new structural rules announced by SEBI, provisions have now been made to issue depository receipts on the units of REIT and InvIT. Through this decision, specific rules and guidelines for the issue of depository receipts for the units of both these types of trusts have been determined.
This structural framework has been specifically prepared for the issuance of depository receipts on the units of REITs. Along with this, SEBI has also introduced a separate framework for issuing depository receipts on the units of InvITs.
Through these new rules, the fundamental rules for the use of depository receipts in both the REIT and InvIT sectors have been clarified. Through this framework, the issuance process of such investment instruments will be regulated and guided.
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