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SEBI REIT Regulations Amendment 2026 - Broadening Investment Instruments by REITs

  I. Background & Statutory Authority On April 16, 2026, the Securities and Exchange Board of India (SEBI) notified the  Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2026  — published in the Gazette of India Extraordinary (Part III, Section 4), bearing No. 276. The amendment exercises powers conferred under  Section 30, read with Sections 11 and 12  of the Securities and Exchange Board of India Act, 1992 (15 of 1992). II. The Amendments: Regulation-by-Regulation Analysis The 2026 amendment touches  two regulations  — Regulation 2 (Definitions) and Regulation 18 (Investment Conditions) — both relating to the same substantive concept: the permissible credit quality of instruments held by or invested in by a REIT. Amendment I — Regulation 2, Sub-regulation (1), Clause (ta): Definition of Permissible Investments Sub-clause Pre-Amendment Position Post-Amend...

New Chapter on CIRP-CI : Creditor Initiated - As per the IBC Amendment Bill, 2025

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Insolvency and Bankruptcy Code (Amendment) Bill, 2025   Subject:   Clause 40 — New Chapter IV-A: Creditor-Initiated Insolvency Resolution Process (Sections 58A to 58K) — Analysis of Proposed Sections and Cross-Reference Verification Reference:   Bill No. 107 of 2025 (as introduced in Lok Sabha) Introduced by:   Smt. Nirmala Sitharaman, Minister of Finance and Corporate Affairs, 12th August, 2025     I.   Overview and Legislative Context Clause 40 of the Insolvency and Bankruptcy Code (Amendment) Bill, 2025 ("Bill") omits the existing Chapter IV of Part II of the principal Act (Fast Track Corporate Insolvency Resolution Process, comprising sections 55 to 58) and substitutes in its place an entirely new Chapter IV-A titled "Creditor-Initiated Insolvency Resolution Process" ("CIRP-CI"). This is achieved by inserting eleven new sections - sections 58A through 58K - into Part II of the Insolvency and Bankruptcy Code, 2016 ("IBC...