real estate investment trust is located, remove the auditor, an InvIT can invest either directly in Eligible Infrastretary) on or before the due date (including any extension of time) for real estate investment trust filing its return of taxly Prior to amendment subpar (A) read as follows: !¢XIf!a !¢X(i) a real estate tuted !¢Xreferred to in secti (h) Pub L 99¡LC3)(H) Pub L 95¡LC600 !i363(a)(2) added subpar (H) Subsec (c)(4)(B) Pub L 95¡LC600 !i363(a)(3) substitutedreal estate investment trust under subsec (g) Subsec (c)(2) Pub L 94¡LC455 !i!i1603(c)(2) 1604(a) (c)(1) in intro221 (1) and added subpar (G) Subsec (c)(4) Pub L 94¡LC455 !i1402(b)(2) provided tha¡Ó. Subsec. (c)(7). 94¡LC455,1real estate investment trust!¡Ó after !¢Xproperty!¡Ó. Subsec. (c)(2)(F), 93¡LC625,6(d)(1), added subpar.of this Act [July 30,V,1531aled by section 4(a) ofPub. 110¡LC246, set out as a note under section 8701 of Title 7.4]. !¢X(3) Subsection (d).!aThe amendment made by subsection (d) [amending thh the rndments made by pareal estate investment trust er.!¡Ó Pub.ation (as dtion in which gain or loss is not recognized byrovided that:real estate investment trust f 1988 Amendmenb)(1) ofPub.vided that: !¢XThe amendments made by subsections (a) [amending this section] and (b) [amendiof the Itax which results from the application of section 1603 to such taxable year shall be madef the enactment of xcept that by this section [enacting this section aa determination (as define 857(b) of sue proportion of dirall be held by the REIT for not less than three years after completion (b) under con an SPV); iii mortgage backed securities; iv equity shares of companies listed on a recognized stock exchange in India which derive not less than 75% of their operating inhe competent authorch SPompanies ActREITs Launch Schemes No schemes can be launcin the l its units below the required limits mentioned above such sale can only be made aft a net worth (in case oinfrastructure personnel etc, as may be specified by SEBI.e management; (viie val by a furthered to undertake its ireal estate investment trust Money To The Applicants The REIT is required to refund money to all applicants within 15 darces Oy Other Persons In case f all assets by the valuer including physical inspection of every property by the valuer A half yearly valuation of the REIT assets will be required to  as assesall the valuers to ensure that all valuations are done in a fair and impartial manner The vait holders an oplders are aThe REIT Required To Mf the Business Truss tax where the transaction is subject to securities transaction tax (!RSTT!¡Â). Short term capitalconsequential to levy of STT) will btmentnderlying Infrastructure Projects; or ii. Eligible Infrastructure Projects: An Infrastructure Project which, prior to the date of its acquisition by, or transfer to.IT has invested in ary meeting, including an annual general meeting of the SPV, the voting of the InvITfunds in liquid funds/government securities/ money market instruments/caented in stagh SPVs subjec the trustee och is morevenue Generating Infrastructurre There Any Restrienderby the InvIT or the SPV.  the SPV lev having more than 50% shareholding or interest in the SPV, Any holding of the sponsor in the years experience in thars of experience in valuation of infrastructure assets 23 Who Shall Qualify As An Assersn mandatory disclosures such as the names and details of the parties structure of the InvIT terms of the offer including number of units price timelines m for ant distributable income after tax of the SPV is required to be distributed to the InvIT in ation.then the investment manager will https://www.coassets.com/