SEBI amends SEBI (Infrastructure Investment Trusts) Regulations, 2014; permits Depository Receipts and revises unitholder approval thresholds
SEBI has notified the Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2026 to permit the issuance of depository receipts on InvIT units, revise the methodology for obtaining specified unitholder approvals, and introduce an exit option for dissenting unitholders when a sponsor exits an InvIT with multiple sponsors.