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Mitcon Credentia Trusteeship Services Limited, 1402/1403, 14th Floor, Dalamal Tower, B-Wing, Free Press Journal Marg, 211, Nariman Point, Mumbai (2026)

19/08/2026

Name of the Entity - MITCON Credentia Trusteeship Services Limited
Regulator - Securities and Exchange Board of India
Registration No - IND000000596

Subject: SEBI Circular — Framework for Calculation of Net Distributable Cash Flows (NDCF) for InvITs — Effective Immediately (August 14, 2026)

SEBI, vide circular dated August 14, 2026, has amended the framework for calculating Net Distributable Cash Flows (NDCF) for Infrastructure Investment Trusts (InvITs) under Section F (Para 3.19) of the InvIT Master Circular.

The change impacts road-sector InvITs and treatment of major maintenance (MM) funded through external borrowing. The circular is effective immediately — no transition period.

Key changes:
i. New add-back: Payments towards major maintenance expenses for road projects, to the extent funded by external borrowing, can now be added back in HoldCo/SPV-level and Trust-level NDCF calculations.

ii. New Note 12: Defines “Road Project” as per the Ministry of Finance notification dated September 19, 2025, and specifies conditions for the add-back.

iii. Unitholder approval: A resolution under Regulation 22(5) of the InvIT Regulations, with at least 60% of votes cast in favour, is mandatory before adding back debt-funded MM expenses.

iv. Auditor certification & disclosure: A statutory auditor certificate confirming MM expenses comply with concession agreement obligations is required. Disclosure must state that MM debt reduces future leverage headroom, as it forms part of aggregate borrowings but cannot be capitalised.

Why it matters:
The amendment provides road-sector InvITs more flexibility in structuring distributions for debt-funded major maintenance. However, this is subject to unitholder approval, auditor certification and enhanced disclosure requirements.

Timeline:
Effective immediately — August 14, 2026.

Read Full Regulation Here: https://lnkd.in/dQcrr8Cd

18/08/2026

Name of the Entity: MITCON Credentia Trusteeship Services Limited
Regulator: Securities and Exchange Board of India
Registration No.: IND000000596

𝐒𝐄𝐁𝐈 𝐂𝐨𝐧𝐬𝐮𝐥𝐭𝐚𝐭𝐢𝐨𝐧 𝐏𝐚𝐩𝐞𝐫 𝐨𝐧 𝐌𝐚𝐧𝐝𝐚𝐭𝐨𝐫𝐲 𝐂𝐫𝐞𝐝𝐢𝐭 𝐑𝐢𝐬𝐤-𝐨-𝐌𝐞𝐭𝐞𝐫 𝐟𝐨𝐫 𝐃𝐞𝐛𝐭 𝐒𝐞𝐜𝐮𝐫𝐢𝐭𝐢𝐞𝐬 — 𝐂𝐨𝐦𝐦𝐞𝐧𝐭𝐬 𝐝𝐮𝐞 03 𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 2026

SEBI, on 13 August 2026, issued a consultation paper proposing mandatory adoption of a colour-coded “Credit Risk-o-Meter” for debt securities. The proposal covers issuers of non-convertible securities, commercial papers, securitised debt instruments, security receipts, structured/market-linked debentures and Online Bond Platform Providers (OBPPs). Comments are invited by 3 September 2026.

𝐊𝐞𝐲 𝐩𝐫𝐨𝐩𝐨𝐬𝐚𝐥𝐬
• 𝐂𝐨𝐥𝐨𝐮𝐫-𝐜𝐨𝐝𝐞𝐝 𝐫𝐢𝐬𝐤 𝐦𝐞𝐭𝐞𝐫: Six risk categories, from Irish Green (lowest risk) to Red (very high default risk), mapped to AAA–D ratings and shown alongside the alphanumeric rating.

• 𝐌𝐚𝐧𝐝𝐚𝐭𝐨𝐫𝐲 𝐝𝐢𝐬𝐜𝐥𝐨𝐬𝐮𝐫𝐞: The meter must appear in offer documents, prospectuses, private placement memorandums, advertisements and issuer/OBPP platforms.

• 𝐌𝐮𝐥𝐭𝐢𝐩𝐥𝐞 𝐫𝐚𝐭𝐢𝐧𝐠𝐬: Where multiple CRA ratings exist, the meter reflects the lowest rating, while all ratings remain disclosed.

• 𝐔𝐧𝐬𝐞𝐜𝐮𝐫𝐞𝐝 𝐢𝐧𝐬𝐭𝐫𝐮𝐦𝐞𝐧𝐭𝐬: “Unsecured” must be displayed in bold red text.

• 𝐎𝐁𝐏𝐏 𝐨𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧𝐬: OBPPs must use SEBI-registered CRAs, update the meter after rating changes and maintain audit trails.

𝐖𝐡𝐲 𝐢𝐭 𝐦𝐚𝐭𝐭𝐞𝐫𝐬
The proposed Credit Risk-o-Meter aims to make credit risk easier for investors to understand through visual communication. If finalised, issuers, merchant bankers, debenture trustees and OBPPs may need to update disclosures, marketing material and platform workflows.

𝐓𝐢𝐦𝐞𝐥𝐢𝐧𝐞
• Consultation paper issued: 13 August 2026
• Comments deadline: 3 September 2026

We can assist with reviewing the proposal, assessing its impact and preparing/submitting comments or representations to SEBI.

17/08/2026

MITCON Credentia Trusteeship Services Limited
Regulator: Securities and Exchange Board of India
Registration No.: IND000000596

SEBI Consultation Paper: Review of the Accredited Investor Framework

Synopsis:
SEBI has proposed a comprehensive review of the Accredited Investor (AI) framework, introduced in 2021 to identify investors with the financial capacity and sophistication to undertake higher investment risks. The framework currently provides regulatory flexibilities across AIFs, PMS, SIFs, Angel Funds, CIVs and LVFs.

Current Framework:
Accreditation is presently granted through SEBI-recognised Accreditation Agencies based on income/net-worth criteria. Stakeholders have highlighted the process as duplicative, costly and time-consuming. As of July 31, 2026, only 3,820 investors were accredited.

Key Proposals:
• Optional Manager-led accreditation, alongside the existing agency route, valid for 3 years at group-entity level.
• New eligibility based solely on securities market assets: ₹5 crore for individuals and ₹20 crore for body corporates.
• Potential expansion of the eligible AI pool to approximately 3.7 lakh investors, compared with around 96,000 current AIF investors.
• Deemed Accredited Investor status for all Persons Resident Outside India (PROI), including FPIs, under FEMA, 1999.
• Safeguards covering accountability, record-keeping and a defined accreditation policy.
• Consultative proposals on LLP look-through and recognition of wholly-owned subsidiaries.

Practical Takeaway:
AIF/PMS/SIF Managers, Accreditation Agencies and prospective/existing Accredited Investors should review the 10 proposals and draft regulatory amendments and submit their comments through SEBI’s online public-comment portal.

Applicability Date:
Comments are invited on or before September 03, 2026.

15/08/2026

Freedom is the foundation on which we build a stronger tomorrow.
As India celebrates 80 years of independence, MITCON Credentia joins the nation in honoring our journey, cherishing our values, and embracing the possibilities ahead.

Here’s to a future built on trust, progress and collective growth.
Happy Independence Day!

14/08/2026

Name of the Entity: MITCON Credentia Trusteeship Services Limited
Regulator: Securities and Exchange Board of India
Registration No.: IND000000596

𝐒𝐮𝐛𝐣𝐞𝐜𝐭: 𝐒𝐄𝐁𝐈 𝐂𝐨𝐧𝐬𝐮𝐥𝐭𝐚𝐭𝐢𝐨𝐧 𝐏𝐚𝐩𝐞𝐫 𝐨𝐧 𝐈𝐒𝐈𝐍 𝐍𝐨𝐫𝐦𝐬 𝐟𝐨𝐫 𝐃𝐞𝐛𝐭 𝐒𝐞𝐜𝐮𝐫𝐢𝐭𝐢𝐞𝐬 — 𝐂𝐨𝐦𝐦𝐞𝐧𝐭𝐬 𝐃𝐮𝐞 𝐀𝐮𝐠𝐮𝐬𝐭 𝟑𝟏, 𝟐𝟎𝟐𝟔

SEBI’s Department of Debt and Hybrid Securities issued a consultation paper on August 10, 2026, proposing higher ISIN limits for privately placed debt securities and changes to the listing requirement for legacy unlisted NCDs. Comments are invited until August 31, 2026.

𝐊𝐞𝐲 𝐩𝐫𝐨𝐩𝐨𝐬𝐚𝐥𝐬:
• Higher ISIN ceiling: 17 ISINs annually, up from 14 — including 12 for plain-vanilla debt and 5 for structured/market-linked debt, FRBs, ZCBs and Tier II bonds.
• Tiered unlocking: Large issuers can unlock 1 additional ISIN for every ₹3,000 crore raised beyond ₹15,000 crore across the 12 plain-vanilla ISINs.
• Carve-outs: GoI-serviced/EBR bonds and ESG debt securities will be excluded from the ISIN limit.
• Relief from retrospective listing: First-time NCD listing will no longer require listing of pre-existing unlisted NCDs issued after January 1, 2024. Issuances made before the first listing date will be grandfathered.

𝐖𝐡𝐲 𝐢𝐭 𝐦𝐚𝐭𝐭𝐞𝐫𝐬:
The proposed changes could provide NBFCs and frequent issuers greater flexibility in managing refinancing and ALM requirements, while reducing the cost and operational burden for unlisted companies entering the debt market.

𝐓𝐢𝐦𝐞𝐥𝐢𝐧𝐞:
Comments may be submitted through SEBI’s online public comment form by August 31, 2026

Read Full Report Here: https://lnkd.in/d5zETh8P

24/07/2026

𝐒𝐄𝐁𝐈, 𝐯𝐢𝐝𝐞 𝐂𝐢𝐫𝐜𝐮𝐥𝐚𝐫 𝐍𝐨. 𝐇𝐎/49/14/13(11)2026-𝐂𝐅𝐃-𝐏𝐎𝐃1/𝐈/16864/2026 𝐝𝐚𝐭𝐞𝐝 𝐉𝐮𝐥𝐲 21, 2026, 𝐡𝐚𝐬 𝐝𝐢𝐫𝐞𝐜𝐭𝐞𝐝 𝐝𝐞𝐩𝐨𝐬𝐢𝐭𝐨𝐫𝐢𝐞𝐬 𝐭𝐨 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥𝐢𝐬𝐞 𝐭𝐡𝐞 𝐈𝐒𝐈𝐍-𝐥𝐞𝐯𝐞𝐥 𝐟𝐫𝐞𝐞𝐳𝐞 𝐦𝐞𝐜𝐡𝐚𝐧𝐢𝐬𝐦 𝐟𝐨𝐫 𝐩𝐫𝐨𝐦𝐨𝐭𝐞𝐫 𝐚𝐧𝐝 𝐩𝐫𝐨𝐦𝐨𝐭𝐞𝐫 𝐠𝐫𝐨𝐮𝐩 𝐡𝐨𝐥𝐝𝐢𝐧𝐠𝐬 (𝐢𝐧𝐜𝐥𝐮𝐝𝐢𝐧𝐠 𝐭𝐡𝐞𝐢𝐫 𝐚𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐞𝐬) 𝐝𝐮𝐫𝐢𝐧𝐠 𝐬𝐡𝐚𝐫𝐞 𝐛𝐮𝐲𝐛𝐚𝐜𝐤𝐬, 𝐰𝐢𝐭𝐡 𝐭𝐡𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐟𝐫𝐚𝐦𝐞𝐰𝐨𝐫𝐤 𝐚𝐧𝐝 𝐬𝐲𝐬𝐭𝐞𝐦 𝐮𝐩𝐠𝐫𝐚𝐝𝐞𝐬 𝐭𝐨 𝐛𝐞 𝐢𝐧 𝐩𝐥𝐚𝐜𝐞 𝐛𝐞𝐟𝐨𝐫𝐞 𝐀𝐮𝐠𝐮𝐬𝐭 01, 2026.

𝐊𝐞𝐲 𝐜𝐡𝐚𝐧𝐠𝐞𝐬 𝐚𝐭 𝐚 𝐠𝐥𝐚𝐧𝐜𝐞:

1. Depositories to issue operational guidelines for implementing the ISIN-level freeze on promoter holdings during buybacks.
2. A standard format will be prescribed for listed companies to initiate the freeze.
3. Procedures to enable promoters to tender shares in tender offer buybacks despite the freeze.
4. Existing pledges on promoter shares may be invoked or released, but the freeze will continue to apply.
5. The framework implements SEBI's July 1, 2026 amendment introducing Regulation 24(i)(ea) under the Buy-back Regulations, 2018.
6. NSDL/CDSL must implement the framework by August 1, 2026. Listed companies should align their buyback timelines and coordinate with RTAs/DPs accordingly.

𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐥𝐞 𝐟𝐫𝐨𝐦– 𝐀𝐮𝐠𝐮𝐬𝐭 01, 2026 (𝐝𝐞𝐩𝐨𝐬𝐢𝐭𝐨𝐫𝐢𝐞𝐬 𝐭𝐨 𝐡𝐚𝐯𝐞 𝐭𝐡𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐟𝐫𝐚𝐦𝐞𝐰𝐨𝐫𝐤 𝐢𝐧 𝐩𝐥𝐚𝐜𝐞); 𝐂𝐢𝐫𝐜𝐮𝐥𝐚𝐫 𝐝𝐚𝐭𝐞𝐝 𝐉𝐮𝐥𝐲 21, 2026

15/07/2026

𝐒𝐄𝐁𝐈 𝐡𝐚𝐬 𝐧𝐨𝐭𝐢𝐟𝐢𝐞𝐝 𝐭𝐡𝐞 𝐒𝐄𝐁𝐈 (𝐈𝐬𝐬𝐮𝐞 𝐚𝐧𝐝 𝐋𝐢𝐬𝐭𝐢𝐧𝐠 𝐨𝐟 𝐌𝐮𝐧𝐢𝐜𝐢𝐩𝐚𝐥 𝐃𝐞𝐛𝐭 𝐒𝐞𝐜𝐮𝐫𝐢𝐭𝐢𝐞𝐬) (𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭) 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬, 2026, 𝐞𝐟𝐟𝐞𝐜𝐭𝐢𝐯𝐞 𝐉𝐮𝐥𝐲 08, 2026, 𝐦𝐚𝐫𝐤𝐢𝐧𝐠 𝐚 𝐜𝐨𝐦𝐩𝐫𝐞𝐡𝐞𝐧𝐬𝐢𝐯𝐞 𝐨𝐯𝐞𝐫𝐡𝐚𝐮𝐥 𝐨𝐟 𝐭𝐡𝐞 𝐦𝐮𝐧𝐢𝐜𝐢𝐩𝐚𝐥 𝐛𝐨𝐧𝐝 𝐟𝐫𝐚𝐦𝐞𝐰𝐨𝐫𝐤 𝐚𝐢𝐦𝐞𝐝 𝐚𝐭 𝐝𝐞𝐞𝐩𝐞𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐦𝐚𝐫𝐤𝐞𝐭 𝐚𝐧𝐝 𝐞𝐧𝐡𝐚𝐧𝐜𝐢𝐧𝐠 𝐫𝐞𝐭𝐚𝐢𝐥 𝐢𝐧𝐯𝐞𝐬𝐭𝐨𝐫 𝐩𝐚𝐫𝐭𝐢𝐜𝐢𝐩𝐚𝐭𝐢𝐨𝐧.

𝐊𝐞𝐲 𝐜𝐡𝐚𝐧𝐠𝐞𝐬 𝐚𝐭 𝐚 𝐠𝐥𝐚𝐧𝐜𝐞:
A. Refinancing is now an explicit objective for raising funds, with mandatory disclosures on existing lenders, loan amounts, interest rates, repayment schedules, and past restructuring in the offer document.

B. Pooled financing framework formalized– new Schedule IB prescribed; constituent municipalities must enter agreements with the SPV, and a two-step escrow mechanism (Interest Payment + Sinking Fund at both municipality and SPV level) is mandated.

C. Investor incentives permitted – issuers may offer additional interest or issue price discounts to senior citizens, women, defence personnel, and retail investors (up to INR 2 lakh investment); available only to initial allottees.

D. Face value and trading lot standardised for privately placed bonds (INR 1 lakh or INR 10,000); ESG Municipal Bonds (Green, Social, Sustainability, SLBs) formally enabled via new Regulation 4F.

E. Financial reporting timelines extended: half-yearly results from 45 to 60 days; annual audited results from 60 to 90 days. Definition of ‘working day’ introduced and electronic advertisements now permitted with QR-code notice in a national daily.

F. Municipal corporations should update offer documents for refinancing disclosures and pooled finance structures; review escrow and credit enhancement arrangements; consider offering investor incentives in public issues; align compliance calendars with extended reporting timelines; and explore ESG bond issuance under the new framework.

𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐥𝐞 𝐟𝐫𝐨𝐦 - 08 𝐉𝐮𝐥𝐲, 2026
Read Official Notification Here: https://lnkd.in/dvhmuUZN

14/07/2026

𝐒𝐄𝐁𝐈 𝐒𝐃𝐈 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬 2008 – 𝐀𝐦𝐞𝐧𝐝𝐦𝐞𝐧𝐭 𝐝𝐚𝐭𝐞𝐝 𝐉𝐮𝐥𝐲 06, 2026

𝐊𝐞𝐲 𝐜𝐡𝐚𝐧𝐠𝐞𝐬 𝐚𝐭 𝐚 𝐠𝐥𝐚𝐧𝐜𝐞:
a. RBI-regulated entities (banks, NBFCs, HFCs, SFBs) are now permitted to list single-asset securitisation transactions – concentration risk must be disclosed in the offer document.

b. Periodic disclosure and auditor certification obligations shift from the originator to the servicer (who may be a third party).

c. Where the originator is an RBI-regulated entity, its representation on the SPDE Board is capped at one director without veto power.

d. Same-group originator-SPDE transactions are now expressly clarified as permissible; the restriction applies only where the originator is in the same group as/under the same control as the trustee.

e. On trustee suspension/cancellation, SEBI will now appoint a replacement trustee instead of mandating scheme winding up; a residual power to direct winding up in the interest of investors is retained under Regulation 20(d).

𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐥𝐞 𝐟𝐫𝐨𝐦 - 𝐉𝐮𝐥𝐲 06,2026

Read the official notification here: https://lnkd.in/dFKCuRit

08/07/2026

𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐨𝐟 𝐅𝐨𝐫𝐞𝐢𝐠𝐧 𝐃𝐢𝐫𝐞𝐜𝐭 𝐈𝐧𝐯𝐞𝐬𝐭𝐦𝐞𝐧𝐭 (𝐅𝐃𝐈) 𝐫𝐞𝐜𝐞𝐢𝐯𝐞𝐝 𝐛𝐲 𝐫𝐞𝐠𝐮𝐥𝐚𝐭𝐞𝐝 𝐞𝐧𝐭𝐢𝐭𝐢𝐞𝐬 𝐢𝐧 𝐈𝐅𝐒𝐂

1.The Reserve Bank of India has today, in consultation with the Authority, revised the answers to question nos. 43, 44 and 45 of the “FAQs on Annual Return on Foreign Liabilities and Assets (FLA) under FEMA, 1999”. An additional question no.46 and the reply to the same has also been added to the abovementioned FAQs.

2. The FAQs, inter alia, clarify that:
a. While FDI norms do not apply to investments made in regulated entities in IFSC (REs), data relating to such investments are required for compilation of balance of payments data of India.
b. Accordingly, REs would not be required to FLA return with the RBI.
c. The Authority shall issue instructions to the REs for submission of necessary data for compilation of balance of payments data of India.

3. REs are advised to await further instructions of the Authority on the matter.

Read the official notification here: https://lnkd.in/deqH9Z9C

06/07/2026

𝐒𝐄𝐁𝐈 𝐡𝐚𝐬 𝐢𝐬𝐬𝐮𝐞𝐝 𝐚 𝐜𝐨𝐧𝐬𝐮𝐥𝐭𝐚𝐭𝐢𝐨𝐧 𝐩𝐚𝐩𝐞𝐫 𝐩𝐫𝐨𝐩𝐨𝐬𝐢𝐧𝐠 𝐭𝐨 𝐬𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐢𝐳𝐞 𝐢𝐧𝐯𝐞𝐬𝐭𝐨𝐫 𝐜𝐨𝐧𝐬𝐞𝐧𝐭 𝐩𝐫𝐨𝐜𝐞𝐬𝐬𝐞𝐬 𝐚𝐧𝐝 𝐫𝐚𝐭𝐢𝐨𝐧𝐚𝐥𝐢𝐳𝐞 𝐭𝐡𝐞 𝐚𝐦𝐛𝐢𝐭 𝐨𝐟 𝐜𝐨𝐧𝐟𝐥𝐢𝐜𝐭𝐞𝐝 𝐭𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐨𝐧𝐬 𝐮𝐧𝐝𝐞𝐫 𝐭𝐡𝐞 𝐒𝐄𝐁𝐈 AIF 𝐑𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬, 2012.

The proposals stem from supervisory experience showing inconsistent voting practices among AIFs and a narrow definition of 'associate' that leaves several inherently conflicted transactions outside the investor consent requirement.

▪️ 𝐎𝐧 𝐈𝐧𝐯𝐞𝐬𝐭𝐨𝐫 𝐂𝐨𝐧𝐬𝐞𝐧𝐭
AIFs would be allowed to choose one of three methodologies:
• 𝐃𝐞𝐞𝐦𝐞𝐝 𝐂𝐨𝐧𝐬𝐞𝐧𝐭
• 𝐏𝐫𝐞𝐬𝐞𝐧𝐭 & 𝐕𝐨𝐭𝐢𝐧𝐠
• 𝐄𝐱𝐩𝐫𝐞𝐬𝐬 𝐕𝐨𝐭𝐢𝐧𝐠 𝐟𝐨𝐫 𝐀𝐩𝐩𝐫𝐨𝐯𝐚𝐥

The chosen methodology would be applied consistently at the scheme level, with details disclosed in the PPM. Approval thresholds are proposed to be revised to 75% of investors by value across the AIF Regulations and circulars.

▪️ 𝐎𝐧 𝐂𝐨𝐧𝐟𝐥𝐢𝐜𝐭𝐞𝐝 𝐓𝐫𝐚𝐧𝐬𝐚𝐜𝐭𝐢𝐨𝐧𝐬
The narrow 'associate' definition (15% holding threshold) is proposed to be replaced with the broader 'related party' definition under the Companies Act, 2013, for conflicted transaction provisions. Transactions with related parties of the trustee/Board/designated partners are proposed to be excluded, while 'associate' is retained for non-conflict provisions.

▪️ 𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐛𝐢𝐥𝐢𝐭𝐲
Existing voting methodologies and thresholds would be grandfathered, with the new framework applying prospectively.
SEBI has invited public comments on Proposals 1–8 of the consultation paper until July 21, 2026, through the online form on the SEBI website.

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