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ARTICLE · 04 APRIL 2025

Bridging The Gaps: The Need For Standardized Disclosure Norms For REITs And InvITs

Corporate Professionals - Advisors & Advocates
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Since their introduction in the Indian market, Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) have emerged as dynamic investment avenues in India, attracting substantial public participation.

IndiaFinance and Banking
Ankit Singhi
Ankit Singhi
Priyanci Mittal
Priyanci Mittal
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Since their introduction in the Indian market, Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) have emerged as dynamic investment avenues in India, attracting substantial public participation. As on date four (4) REITs and five (5) InvITs are publicly listed and eighteen (18) InvITs are privately listed. Over the last three years, RIETs and InvITs have cumulatively raised around INR 64,321.49 crores1 from the market (including funds raised through public issue, private placement, preferential issue, institutional placement, rights issue).

Recognizing their growing significance, the Securities and Exchange Board of India ("SEBI") has from time to time introduced required changes in their regulatory framework including but not limited to governance and disclosure frameworks to enhance reporting, promote transparency and strengthen stakeholder confidence.

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