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...