A 16-page document is about the REITs system in India. On 26 September 2014, the Securities and Exchange Board of India (SEBI) notified the Real Estate Investment Trusts (REITs) regulations, thereby paving the way for the introduction of an internationally acclaimed investment structure in India. The Finance Minister has also made necessary amendments to the Indian taxation regime to provide the tax pass-through status, which is one of the key requirements for the feasibility of REITs.