The Real Estate Investment Trust (REIT) is an investment vehicle that invests in rent-yielding completed real estate properties. REIT holds the potential to transform the Indian real estate sector to a large extent, especially with respect to inculcating an asset light model in the business, helping unbundle the development and investment activities of the property development business. rough REIT, the developers can exit from the completed asset, and focus alone on development activity, which has a different risk-return profile.