Abstract

A revenue of around $3168 billion in the year 2021 has been generated all over the world through the real estate sector and this sector is ranked among top 3 global industries by revenue on the basis of the report of global industries based on their revenue by the IBIS World. The real estate sector in India gives its contribution in country’s GDP around 6-7%, further on the basis of the report of the IBEF this contribution may increase to 13% till the year 2025. A new approach relating to the investment in the Real estate is found which is called Real estate investment trust (REITs) also labelled as Real estate securities. Through this article we will discuss this real estate investment trust having a focus on it’s legal regulation governing it in India.