Registration of Infrastructure Investment Trusts

Ensure Seamless Infrastructure Investment Compliance with Our Expert Guidance.


Happy Customers


Industry Experience


Experience CA + Lawyers

Free Consultation by Expert

    WHY US

    Fast and Easy Legal and Compliance Solutions

    ca manish mishra








    Meet Your Virtual CFO

    Infrastructure Investment Trusts Registration & Compliances

    Infrastructure Investment Trusts (InvITs) are exchange-traded investments that offer investors partial ownership in infrastructure projects. These trusts are governed by SEBI regulations. InvITs are managed by professionals, relieving investors of project management responsibilities.

    The fundamental goal of InvITs is to boost India's infrastructure sector by encouraging more people to participate in it, and they may be adjusted to fit any situation. Typically, such a mechanism is used to pool money from a number of individuals and invest it in income-producing assets. The resulting cash flow is paid to investors as dividend income. The form and functioning of both are relatively similar when compared to Real Estate Investment Trusts, or REITs.

    Consult us for InvITs  registration or compliance guidance.


    Benefit of InvITs Registration


    How is an InvIT Formed


    In order to form an InvIT, the first step is to become a sponsor. Any Infrastructure Development Company can take the role of the sponsor. After this sponsor, is required to appoint a Trustee. The sponsor finds a pool of income-generating infrastructure assets.

    Setting up an InvIT

    The sponsor establishes a trust, often in the form of a special purpose vehicle (SPV), to hold the infrastructure assets. This SPV becomes the InvIT and is registered as a trust under the Indian Trusts Act, 1882.

    Appointment of Trustee

    After the sponsor appoints a Trustee, the Trustee takes over control of the assets that will be part of the Infrastructure Investment Trust. After the Trustee assumes control, the Sponsor can no longer control or operate the assets of the InvIT. The Trust now owns these assets and can be controlled directly.

    Appointment of Managers

    The next step in the formation of an InvIT is the appointment of the manager by the Trustee. In the case of an InvIT, two managers are appointed – an investment manager and a project manager.

    The investment manager of the InvIT is primarily responsible for ensuring that optimal returns are generated by existing investments of the Trust. Project Manager of the InvIT is responsible for managing the infrastructure assets on behalf of the Trust and ensuring the timely completion of under-construction infrastructure projects. After the Trustee assumes control, the Sponsor can no longer control or operate the assets of the InvIT. The Trust now owns these assets and can be controlled directly.

    Appointment of Managers

    After the appointment of the managers, the InvIT can be registered. After registration, the InvIT can choose to get listed on stock exchanges and raise money by selling its units to the general public.


    Eligibility Criteria to Get Registration Certificate

    To get the registration certificate, the following conditions should be full fill by the applicant. The SEBI will consider all matters relevant to the activities as an InvIT.

    Regarding sponsor

    Regarding Investment Manager

    Regarding Trustee

    60 Minutes Strategic Planning Consultation:

    Rs. 1999/-(Now Just Rs. 999/-*)

    Click on "Book Consultation" button below to book consultation. Once you complete the booking transaction, then you will be redirected back here to schedule appointment and it will be clearly explained on that page "how you can schedule call" . 


    Infrastructure Investment Trusts compliances

    We offer comprehensive range of services to help businesses comply with all applicable regulations and protect their reputation.


    What Our Clients Say

    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


    Have Questions?
    Find Answers Here

    An Infrastructure Investment Trust (InvIT) is similar to a mutual fund in that it allows individual and institutional investors to invest directly in infrastructure projects and get a piece of the revenue as a return. The InvIT is set up in a tiered structure, with the Sponsor establishing the InvIT, which then invests directly or through special purpose companies in qualified infrastructure projects (SPV). The SEBI (Infrastructure Investment Trusts) Regulations, 2014 govern InvITs.

    Under the SEBI (Infrastructure Investment Trusts) Regulations 2014, no one may function as an InvIT unless they have secured a certificate of registration from the Board. The sponsor on behalf of the trust must submit an application for a certificate of registration as an InvIT in Form A as stated in Schedule I of the SEBI (Infrastructure Investment Trusts) Regulations 2014, together with a non-refundable application fee as provided in Schedule II. When the Board is satisfied that the applicant meets the requirements, it will notify the applicant, and upon receipt of the registration fees as indicated in Schedule II, it will issue a certificate of registration in Form B under Schedule I.

    The key difference between REITs and InvIT is their underlying assets. REIT invests in real estate properties like commercial and residential properties and earns income through rentals. InvITs invest in infrastructure projects such as highways, power plants, transmissions, bridges, etc., and earn income from tolls, tariffs, etc.

    The choice depends on your individual risk tolerance level and investment objective. If you want to invest in real estate properties, you can prefer REITs. However, if you are interested in investment in infrastructural projects, then InvITs are an option.

    As InvITs invest in infrastructural projects that require regular maintenance, they are exposed to operational risk. Also, changes in regulatory or tax laws can affect the return on InvITs.
    Government laws and regulations are subject to change over the period, which can impact the operational and financial aspects of infrastructure projects, as well as the performance of the InvIT.

    You can invest in InvIT through the stock market with a demat account. You can also invest through mutual funds, but they can allocate only up to 5% of the assets towards InvITs, so your exposure to infrastructure may be limited this way.


    Our Recent Blogs

    Shopping Basket