Investor Presentaiton
Investment
Characteristics
Return
Profile
Tax
Efficiency
Comparative Analysis
Vis-à-vis traditional investments
REIT Units
Minimum lot size of
1 unit
► Freely transferable
listed securities
► Professionally
managed
► No entry / exit load
Returns driven by
capital appreciation
and regular cash
distribution (90%
mandatory)
► Dividends: Exempted#
Direct Investment
in Real Estate
25 lakh onwards
(for strata units)
Illiquid & non-
transparent market
►Hassles in managing
assets
► Transaction costs
involved
► Returns driven by a
timely and profitable
exit
►Interest: Taxable #
►Rent is taxable
Rent: Taxable #
Real Estate
Equity Shares
GB
Minimum lot size of
1 share
► Freely transferable
listed securities
► No entry / exit load
Returns driven by
capital appreciation
and dividends (NOT
mandatory)
►Dividends are taxable
Notes: # Investors need to check which type of income they receive and applicable tax treatment.
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