• The Infrastructure Investment Trust (InvITs) are financial instruments, like mutual funds, to meet the capital requirement in the infrastructure sector. While under mutual funds the pooled funds are invested in equity, debentures etc., the pooled money under InvITs are invested only in the infrastructure projects.

• InvITs have been allowed to invest both in completed and revenue generating infrastructure projects and in under-construction projects.

• Both individual and institutional investors are allowed to invest in InvITs.

• Being similar to mutual fund, it is regulated by the Securities and Exchange Board of India (SEBI) in India.