With a view to facilitate enhanced participation by Mutual Funds and Specialized Investment Funds (SIFs)
in Real Estate Investment Trusts (REITs), it is prescribed that any investment made by Mutual Funds and
SIFs in REITs shall be considered as investment in equity related instruments with effect from January 01,2026. InvITs shall continue to be classified as hybrid instruments for the purpose of investments by
Mutual Funds and SIFs. Further provided that existing investment in REITs held by debt schemes of
Mutual Funds and investment strategies of SIFs as on December 31, 2025, shall be grandfathered. Any
inclusion of REITs in the equity indices shall be carried out only after a period of six months i.e, July 1,
2026.