SEBI Master Circular for Real Estate Investment Trusts (REITs)

Last updated: 02 December 2021

Notice Date : 30 November 2021

Securities and Exchange Board of India

MASTER CIRCULAR

SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/674

November 29, 2021

All Real Estate Investment Trusts (“REITs”)
All Parties to REITs
All Recognised Stock Exchanges
All Merchant Bankers and other Intermediaries

Madam/ Sir,

Sub: Master Circular for Real Estate Investment Trusts (REITs)

1. For effective regulation of Real Estate Investment Trusts, Securities and Exchange Board of India (SEBI) has been issuing various circulars from time to time. In order enable the industry and other users to have an access to all the applicable circulars at one place, Master Circular for Real Estate Investment Trusts has been prepared.

2. This Master Circular is a compilation of relevant circulars issued by SEBI up to October 31, 2021 which are operational as on date of this circular. Circulars providing temporary relaxations with regards to certain compliance requirements for REITs in the wake of the COVID-19 pandemic have not been included in the master circular.

3. In case of any inconsistency between the master circular and the applicable circulars, the contents of the relevant circular shall prevail.

Yours faithfully,

Deena Venu Sarangadharan
Deputy General Manager
Department of Debt and Hybrid
Securities Tel no.: 022-26449266
Email: deenar@sebi.gov.in

Please refer to the attached file for full circular