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Real estate Investment Trust Registration
Ensure seamless Real Estate Investment Trust registration and compliance with our expert assistance.
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- The entity must be structured as a business trust or a corporation.
- The company must issue fully transferable shares.
- It must be managed by a team of trustees or a board of directors.
- Must have a minimum of 100 shareholders.
- Less than 5 individuals should not have held 50% of the company's shareholding during each taxable year.
- The company is required to pay at least 90% of its taxable income as a dividend to its shareholders.
- At least 75% of the company's gross income must be derived from mortgage interest or rents.
- A maximum of 20% of the company's assets can comprise stock under taxable REIT subsidiaries.
- No more than 10% of the company's investments can be in properties under construction.
- The company must have a minimum asset base of Rs 500 crores.
1. Equity REITs:
Most common type of REIT in India. They invest in income-generating real estate assets, such as office buildings, shopping malls, and residential complexes. Equity REITs generate income primarily through rental income and capital appreciation of the underlying assets. They are required to distribute at least 90% of their taxable income as dividends to their shareholders.
2. Mortgage REITs:
Mortgage REITs, also known as mREITs, invest in mortgages and mortgage-backed securities. They generate income primarily from the interest earned on these investments. Mortgage REITs are not required to distribute a specific percentage of their taxable income as dividends, but they typically do so to attract investors.
3. Hybrid REITs:
Hybrid REITs combine the characteristics of equity REITs and mortgage REITs. They invest in a mix of real estate assets and mortgages, and they generate income from both rental income and interest income. Hybrid REITs offer investors a more diversified exposure to the real estate market.
- We help companies to comply with the various regulations that govern REITs in India, including SEBI's REIT regulations, the Income Tax Act, and the Companies Act. This involves reviewing the company's financial statements, tax returns, and other relevant documents to ensure that they are compliant with all applicable laws and regulations.
- Provide expert advice on tax matters related to REITs, such as capital gains tax, dividend distribution tax, and alternate tax. This can help companies minimize their tax liabilities and maximize their returns.
- Prepare audited financial statements for REITs in accordance with accounting standards and regulatory requirements. This can help companies maintain transparency and credibility with their investors and other stakeholders.
- Conduct regular risk assessments to identify and mitigate operational, financial, and regulatory risks faced by the REIT.
- Helping companies establish and maintain strong internal controls to prevent fraud and errors, and to ensure that the REIT operates in accordance with its investment policies and procedures.
Mr. Manish is highly professional. We get the best service and advice. Very punctual and dedicated team, always stays upfront in informing anything to avoid obligations. Thank you so much.
Raman Shukla
COO at VSERV Infosystems & Founder VSERV Academy
Mr. Manish Mishra's team provided invaluable guidance and expertise in Fintech and NBFC advisory, helping us navigate complex financial regulations and achieve remarkable growth in our business. Their insights are truly a game-changer.
Abhishek M R
Managing Director AMR FINANCE PVT LTD
Mr. Manish, as our Virtual CFO, has been instrumental in propelling our business to spontaneous growth. His expert guidance and strategic insights have transformed our financial landscape, paving the way for remarkable success.
Ajay Kumar
Founder & CEO - Eagabriz Shipping Pvt Ltd
A real estate investment trust (REIT) is a company that owns, operates, or finances income-producing real estate. REITs are similar to mutual funds in that they pool money from investors to buy real estate assets. However, REITs are required to distribute at least 90% of their taxable income to shareholders as dividends. This makes REITs an attractive investment for investors who are looking for a steady stream of income.
Many REITs are registered with the SEC and are publicly traded on a stock exchange. These are known as publicly traded REITs. Others may be registered with the SEC but are not publicly traded.
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