What are the provisions regarding disclosures under infrastructure Investment Trust?






Naran Naran
Answered on February 17,2020

The disclosure guidelines for an Infrastructure Investment Trust (InvIT) include:

  • Disclosure in placement memorandum for privately-placed InvIT in accordance with sub-section (4), section (15), Chapter IV and any circular issued by the Board in this regard.
  • Disclosure in offer document for publicly-offered InvIT in accordance with Schedule III and any circular issued by the Board in this regard.

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