Set up an Investment Trust (REIT/InvIT)
Register the trust; sponsor, manager and trustee must be separate.
7 provisions to work through, in order.
Provisions to work through
0 of 7 readNumbers that apply 3
| Number | Controls | Source |
|---|---|---|
| ≥5% units; net worth ≥ USD 15m (REIT: ≥USD 3m each, ≥USD 15m collective) | IT sponsor — holding / net worth | Reg 86 |
| Asset value ≥ USD 75m; offer size ≥ USD 35m | IT — offer thresholds | Reg 91(1) |
| ≥90% of net distributable cash flows to unit-holders | IT — distribution | Reg 100(1) |
in Detailed mode.
A decision aid, not legal advice. It points to the provisions to read; it does not replace the notified text of the IFSCA (Fund Management) Regulations, 2025 or a professional review of your facts.
Meet the expert
CS Prashant Kumar
Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker
Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)
Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.