Consider the following statements about Infrastructure Investment Trust (InvIT):

These are non-financial instruments that allow direct investments in infrastructure projects.

These are not exempted under distribution tax and capital gains tax.

The SEBI (Infrastructure Investment Trusts) Regulations of 2014 govern InvITs.

Which of the statements given above is/are correct?

Question

Infrastructure Investment Trusts (InvITs) are financial instruments that allow direct investments in infrastructure projects.
These InvIT bonds will be listed on BSE and NSE, providing an opportunity for investors to invest and trade.
An Infrastructure Investment Trust (InvIT) is similar to a mutual fund in that it allows modest sums of money from potential individual/institutional investors to be invested directly in infrastructure and earn a percentage of the income as a return.
InvITs also benefit from favourable tax treatment, such as exemption from dividend distribution tax and capital gains tax relaxation.
The SEBI (Infrastructure Investment Trusts) Regulations of 2014 govern InvITs.

GKToday Admin · Accepted Answer

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Infrastructure Investment Trusts (InvITs) are financial instruments that allow direct investments in infrastructure projects.
These InvIT bonds will be listed on BSE and NSE, providing an opportunity for investors to invest and trade.
An Infrastructure Investment Trust (InvIT) is similar to a mutual fund in that it allows modest sums of money from potential individual/institutional investors to be invested directly in infrastructure and earn a percentage of the income as a return.
InvITs also benefit from favourable tax treatment, such as exemption from dividend distribution tax and capital gains tax relaxation.
The SEBI (Infrastructure Investment Trusts) Regulations of 2014 govern InvITs.

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