• InvITs (Infrastructure Investment Trusts):
    • Trusts registered under Indian Trusts Act, 1882, regulated by SEBI.
    • Manage funds/corpus invested in infrastructure projects.
    • Pool small sums from investors to invest in infrastructure.
  • REITs (Real Estate Investment Trusts):
    • Trusts registered under Indian Trusts Act, 1882, regulated by SEBI.
    • Specifically invest in real estate projects.
    • Pool small sums from investors to invest in real estate.
  • Both function similarly, listed on stock exchanges, and traded.