The Securities and Exchange Board of India (SEBI) on April 16, 2026, issued the Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2026, further to amend the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014.
This shall take effect from April 18, 2026.
The following has been amended:
• The amendment makes targeted changes to risk classification criteria under the regulations. It reduces the minimum “credit risk value” threshold from 12 to 10, thereby widening eligibility. It also expands the eligible risk category by allowing instruments classified under Class A-I and Class B-I in the potential risk class matrix.
• Additionally, it standardises terminology by capitalising references to Government Securities, treasury bills, and repo on Government Securities.
• These changes are made in both Regulation 2(1)(ta) and Regulation 18(5)(i), ensuring consistency across provisions while easing classification norms and broadening the scope of eligible instruments.
[Notification no. - SEBI/LAD-NRO/GN/2026/302]
