Reserve Bank of India
Please refer to Chapter – VI of Reserve Bank of India (All India Financial Institutions - Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025, dated November 28, 2025, on market value of investments. In order to ensure clarity and uniform practices in the valuation of units of Infrastructure Investment Trust (InvIT) and Real Estate Investment Trusts (REIT), there is a need to amend the extant instructions.