This article analyses the significant amendments to the SEBI (Infrastructure Investment Trusts) Regulations. These regulations shape the infrastructure investment landscape, ensuring transparency and efficiency in investments. The article addresses the following key aspects:
‣ Introduction of the Concept of 'Subordinate Units' and Ordinary Units
‣ Changes for Unitholders in InvITs
‣ Procedure for Issuing Subordinate Units
‣ Process and Requirements for Reclassifying Subordinate Units in InvITs
‣ Reporting and Disclosure Requirements for Performance Benchmarks in InvITs
‣ Conclusion
