Archive · 31 Jul 2026
How to File ITR for REITs and InvITs in AY 2026-27
If you own shares in a Real Estate Investment Trust or an Infrastructure Investment Trust, you need to file a tax return.
First, look at the statement that shows how much money you got from the trust.
Check that the numbers match the records the tax office has.
Different parts of the money are taxed differently: interest goes in one box, dividends in another, and money that is just a return of your investment isn’t taxed.
If you sold any shares, you must report the profit or loss separately.
Usually, people who get a regular salary use form ITR‑2, but if you also run a business you might need a different form.
Keep all the paperwork handy so the tax office can verify everything and you won’t get a notice or lose your refund.
Reconcile REIT/InvIT distribution statements with AIS and Form 26AS before filing.
Interest, dividend, and rental income are taxable under specific heads; capital repayment is not taxable.
Profits or losses from selling units must be reported separately under capital gains.
Salaried investors normally file ITR‑2; those with business or professional income may need ITR‑3 or ITR‑4.
Keep all supporting documents (distribution statements, broker statements, AIS, Form 26AS, contract notes) to avoid mismatches.
- Who
- Investors holding units in REITs or InvITs
- What
- Filing Income Tax Return with correct reporting of each income component
- When
- Today, for Assessment Year 2026‑27
- Where
- India, under the Income Tax Department
- Why
- To ensure accurate tax treatment and avoid mismatches or notices
- Last filing date
- Today (AY 2026-27)
- Recommended ITR form
- ITR-2 for salaried; ITR-3/4 if business/professional income
- Key documents
- Distribution statement, AIS, Form 26AS, broker/demat statements, contract notes
- Taxable components
- Interest, dividend, rental income
- Non‑taxable component
- Capital repayment
