Infrastructure Investment Trust (InvIT)
Regulatory Framework
An InvIT is a collective investment vehicle similar to a mutual fund that enables investment in infrastructure projects. Regulated by SEBI under the SEBI (Infrastructure Investment Trusts) Regulations, 2014 (amended 2023), InvITs allow infrastructure developers to monetise operational assets by transferring them to the trust and distributing toll/revenue income to unitholders. InvITs can be publicly listed (for retail participation, minimum investment Rs 10,000-15,000) or privately placed (minimum Rs 1 crore). India's InvIT market includes entities from road, telecom, power transmission, and gas pipeline sectors.
- Regulatory framework: SEBI (InvIT) Regulations, 2014
- Types: public (listed, retail) and private (institutional investors)
- Minimum investment (public InvIT): as low as Rs 10,000
- Distribution requirement: InvITs must distribute at least 90% of net cash flows to unitholders
- Tax treatment: distributions from InvITs have specific tax provisions under the Income-tax Act
- Existing InvITs in India: IRB InvIT, India Grid Trust (power), IndiGrid, Brookfield India REIT (analogous)
● Tracked since February 09, 2026 · last seen March 24, 2026 · updates as the daily brief publishes
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