Category: P9

Budget 2023: Impact on InvITs

  • Distributions out of repayment of debt principal could now be taxed as ‘other income’ – at odds with global standards
  • Distributions out of debt repayments through redemption of units not treated as ‘income’, but reduce cost of acquisition – InvIT / REIT Regulations do not permit redemption of units…

    EduInfra – Emergence of a new asset class

    • EduInfra offers a promising 10 – 11% entry cap rate for annuity investors with rental escalations in the region of 3
      – 5%

    • Infrastructure classification allows for tax optimal exit through InvITs
    • Seller awareness needed – operators slowly moving towards asset light models; depth, but potential…

      Listed or Unlisted InvITs – Which way to go?

      • Tracking evolution of InvITs – resurgence and success
      • Debate between private listed and unlisted InvITs – which way to go?
      • Unlisted InvITs remain attractive for investors seeking tax optimal returns and deregulated landscape…

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