The Securities and Exchange Board of India (SEBI) on February 05, 2026, issued a Draft Consultation Paper on measures towards Ease of Doing Business for REITs and InvITS.
The following has been stated: -
•SEBI has issued a consultation paper seeking public comments on ease-of-doing-business measures for REITs and InvITs, based on industry and advisory committee inputs.
•Key proposals include expanding investment flexibility, aligning private and public InvIT investment rules, allowing broader use of borrowings, and increasing permitted investments in liquid mutual funds.
•One major issue discussed is whether InvITs can continue holding SPVs even after concession periods end and infrastructure assets cease.
•The paper recognises practical difficulties in immediate divestment or winding-up of such SPVs due to ongoing statutory, tax, and contractual obligations, and proposes regulatory clarification.
•The Comments on the Consultation paper (CP) may be sent by February 26, 2026.
The detailed notification is given in the document below.