Legal update
Published
27 Oct 2026
Source date
26 Oct 2026
SEBI Amends Infrastructure Investment Trusts Regulations, 2014
Why it matters
The Securities and Exchange Board of India has notified the Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2026. The amendments permit depository receipts against InvIT units, revise approval mechanisms for unitholders, and establish exit rights for dissenting unitholders when a sponsor departs.
Key points
- Notified the Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2026.
- Permits the issuance of depository receipts on InvIT units.
- Revises the methodology for obtaining specified unitholder approvals.
- Introduces an exit option for dissenting unitholders when a sponsor exits an InvIT that has multiple sponsors.
What changed
Depository receipts may now be issued on InvIT units, thresholds and methodology for specified unitholder approvals have been revised, and an exit option is established for dissenting unitholders upon the exit of a sponsor from a multi-sponsor InvIT.
Who it affects
Infrastructure Investment Trusts (InvITs), multi-sponsor InvIT entities, sponsors, and unitholders.
Jurisdiction
India
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