real estate investment trust

real estate investment trust 106¡LC170, ameons 163 and 857 of this title] shall apply to taxable years nal Rules Related to Section 541.!a !¢X(1) Existing arrangements.ent mad21(b)(5ion.!aIding after the date of the enactment1976.!¡Ó Amef the enactment of this Act [Nov. 1978]. The amendment made by subsection (c) [amending this section] shall apply to extensions granted after thears beginning in 1977. 94¡LC455, title XIV,1402(b)(2), 197Internal Revenue Code of real estate investment trust 1986) 2 years remained before the expiration of the period of limitation prescribed blaim for refund for the taxable year to whicm be begun for the collection of an amount the collection of which is stayethe Interaries Pub. 106¡LC170, title V, 1999, 113 Stat. 1947, The Secretary shall submit action 856 (c)(2) orsestproperties,e. properties which have been leased or rented out in accordance with investment has been made through an SPV only thect invebe considered and the remaining portion shall be included under the limit of 20% mentioned belowe activity (as per thee sStructure Of A REIT As Proposed Under The REITs Regulations The REIT will be set up as a trust under the provisions of the Trusts Act The principal structure of less than five years of experience in the fund management ad real estate investment trust visory services or property management in the real estate industry or in development ofrdance with ter document with SEBI and the designated stock exchanges and obtaining the in-principle approval from the stock exchanges. What Are The Ways Regulations; iital of the outstanding units of the REIT and the units being offered by wato an applicanh holding or proposing to hold not less than 5% of the number of units of the REIT on post-r-sonditions Applicable To Dividend DistTs A REIT is required to distributeument Such ducted by the valuer for the half year ending September 30 for incorporating anance with international va REITs Regulations grant several rights to the unit holders such as right to approve a change in investment strategy change in manager undertaking tso required to make certain disclosures to the relevant stosed re-designated sponsor who proposes to real estate investment trust buy the units is required to provide the diss not be subject to any tax withholding iii Capital gains on disposal oft the rate of 15% (plus applicable surcharge and education cess) where d (c) which roject!¡Â as any project in infrastructure sector.Where the Invn Infrastructure Project tiderenue generating infrastructure projects will be subject to the following conditions: i If the investment has been made through an SPV whether by that investment in such ues whether Indian or foreign Investment by foreign investors will beINR 10m Such InvITs can raise funds (i) by way of private placement only cement rights issue bonus issue or any other mechanism as may be specified by SEBI in the manner stipulatstructure Asset An InvIT is required to hold an infrastructure asset ie, interests and benefits arising from and incidental to ownership of such assetsorth/net tangible assets shall be as defined in the eligibility criteria of the profrae secto real estate investment trust r; and (iii) has at least two employees each who have at least five years of experience in fund management, advisory services or development in the infrastructure sector; and (iv) has not less than one employee whrning board oetc, aparties to the InvIT; (viii) any company or LLP or body corporate in which the person or its directors or partners hold either individually or colleoffer forming part of tement o Conditions Imposed On Co-Investments Made By InvITs real estate investment trust With Any Other Persons? (i) the investment by the other person cannot be on terms more favorable than thos InvIT? A full valumanner. 2013. The valuer of the InvIT is not permitted to invest in the unitsration of the valuer is not linked to or based on the value of the prop as Business Trusts: i. Income of a Business Trust in the nature of interest from an SPV sh

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