Uniform financial disclosure standards introduced for REITs and InvITs under SEBI’s revised framework

The Securities and Exchange Board of India (SEBI) has introduced certain changes to the existing framework on financial disclosures for Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs) through amendments to the SEBI Master Circulars for REITs and InvITs, both dated 15 May 2024