The Ministry of Corporate Affairs has exempted infrastructure investment trusts (InvITs) from the ambit of the acceptance of deposit rules under the Companies (Acceptance of Deposits) Rules, 2014, a move that is expected to ease compliance requirements for the investment vehicle. However, real estate investment trusts (REITs) have not been given any such exemption so far. Reportedly, discussions are going on and a decision on whether to exempt REITs from acceptance of deposit rules is yet to be taken.
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