India: Fund Management/ REITs

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.
Article
Japan - India Asset Management: A Comparative Regulatory Perspective
This joint publication examines the evolving asset management regulatory frameworks in Japan and India, offering comparative insights into funds, licensing, disclosure requirements, compliance obligations, and investor protection mechanisms. Legal experts from Chuo Sogo LPC and Hammurabi & Solomon Partners provide practical guidance for navigating cross-border investment opportunities in these dynamic Asian markets.
India Finance
HS
Hammurabi & Solomon
Article
Beyond AIF Registration: Key Policies For Fund Governance And Compliance
Getting a SEBI registration is a milestone for any Alternative Investment Fund (“AIF”). It is also where the real compliance work begins. Once the fund becomes operational, the regulatory focus shifts to how its obligations are implemented in practice. The SEBI (Alternative Investment Funds) Regulations, 2012 (“AIF Regulations”) require detailed policies and procedures to govern fund decisions.
India Finance
CP
Corporate Professionals
Article
Uniformity In Dividend Exemption For Unit Holders Of Business Trusts, Enhanced Surcharge Rates For Certain SPVs And Other Amendments Proposed By Taxation & Other Laws (Amendment) Bill, 2026
The Lok Sabha has passed the Taxation & Other Laws (Amendment) Bill, 2026 (‘Amendment Bill’). The said Amendment Bill replaces the Income-tax (Amendment) Ordinance, 2026 which was earlier passed on 5 June 2026 and also proposes other amendments to the Income-tax Act, 2025 (‘the Act’), the most notable amendment being in respect of taxation of unitholders and SPVs of business trusts.
India Tax
AC
Aurtus Consulting LLP
Article
Recent Tax Amendments: Restoring The Dividend Exemption For REIT And InvIT Unit Holders
Business trusts — Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) — and their unit holders are taxed under a pass-through framework built around Section 223 of the Income-tax Act, 2025 (corresponding to Section 115UA of the erstwhile 1961 Act), read with Schedule V (Table Serial Nos. 3, 4 and 5) of the ITA 2025, which mirror clauses (23FC), (23FCA) and (23FD) of Section 10 of the ITA 1961.
India Tax
CP
Corporate Professionals
Article
SEBI’s Proposal For A Common Advertisement Code: Financial Advertisements Under The Regulatory Lens
India's securities regulator has proposed a unified advertisement framework that would replace fragmented approval requirements with standardised post-issuance reporting for financial intermediaries. The consultation paper introduces common principles for risk disclosure, performance presentation and promotional claims across multiple categories of regulated entities. How will this shift from prior approval to retrospective supervision affect compliance practices in India's securities market?
India Finance
L
Lexplosion Solutions Private Limited
Article
SEBI Proposes To Overhaul Investor Consent Framework And Expand Conflict-of-Interest Safeguards For AIFS
On 30 June 2026, the Securities and Exchange Board of India (SEBI) issued a consultation paper (Consultation Paper) proposing significant reforms to the existing framework that governs investor consent mechanisms and conflicts of interest under the SEBI (Alternative Investment Funds) Regulations, 2012 (AIF Regulations). The proposed reforms seek to enhance governance standards by introducing a more uniform framework for obtaining investor consent and broadening the scope of conflict-related safeguards applicable to alternative investment funds (AIFs).
India Commercial
KC
Khaitan & Co LLP
Article
MIDC Issues Detailed Guidelines On Transfer Of Share Capital To REITs
The Maharashtra Industrial Development Corporation has issued new guidelines governing the transfer of share capital of plot-holding companies to Real Estate Investment Trust structures. These regulations impose strict family ownership requirements, mandate detailed documentation and periodic certifications, and establish comprehensive compliance obligations for plot holders seeking to participate in REIT arrangements.
India Finance
AP
AZB & Partners
Article
SEBI Master Circular For Alternative Investment Funds (AIFs): Consolidating The Regulatory Framework
SEBI has consolidated its regulatory framework for Alternative Investment Funds through a comprehensive Master Circular that brings together 31 previously dispersed circulars and operational guidelines into a single authoritative document. This consolidation addresses years of fragmented regulatory guidance, creating a unified compliance reference for fund managers, investment managers, trustees, and other market participants.
India Finance
A
Acuity Law
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