[WpProQuiz 1459]
[WpProQuiz_toplist 1459]
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[WpProQuiz 1459]
[WpProQuiz_toplist 1459]
UPSC 2024 countdown has begun! Get your personal guidance plan now! (Click here)

| Real Estate Investment Trusts (REITs) | Infrastructure Investment Trusts (InvITs) | |
| Structure | Investment trusts owning real estate properties | Investment trusts owning revenue-generating infrastructure projects |
| Regulation | Regulated by SEBI | Regulated by SEBI |
| Assets | Commercial real estate properties (no residential) | Operational infrastructure projects |
| Units | Units issued to investors, traded on stock exchanges | Units issued to investors, traded on stock exchanges |
| Distribution | Mandatory distribution of a significant portion of income as dividends | Mandatory distribution of a certain percentage of cash flows as dividends |
| Tax Benefits (Dividends) | Dividend distribution exempt from DDT | Dividend distribution exempt from DDT |
| Taxation (Investor’s Dividends) | Taxable as per investor’s income tax slab | Taxable as per investor’s income tax slab |
| Asset Focus | Commercial properties: office buildings, malls, etc. | Operational infrastructure projects |
| Purpose | Income generation and capital appreciation | Income generation and capital appreciation |
| Project Type | Income-generating properties | Operational brownfield projects |
| Examples in India | Embassy Office Parks REIT, Mindspace Business Parks REIT | IndiGrid Trust, IRB InvIT Fund, Sterlite Power Grid Ventures InvIT |




