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This shall come into force from 21 Oct 2021. In Regulation 2 of the Principal Regulation, after clause (i), the following new clause shall be inserted: “(ia) “Infrastructure Investment Trust” or “InvIT” means a business trust as defined in sub-clause (i) of clause 13A of section 2 of the Income-tax Act, 1961.” In Regulation 2 of the Principal Regulation, after clause (q), the following new clause shall be inserted: - “(qa) “Real Estate Investment Trust” or “REIT” means a business trust as defined in sub-clause (ii) of clause 13A of section 2 of the Income-tax Act, 1961.”