Varghese, JohnJohnVargheseS, Nagalakshmi2026-04-102026-04-10https://gnanaganga.alliance.edu.in/handle/123456789/10103The Real Estate Investment Trust is a very important component of the financial system around the globe, offering investors exposure to income-generating real estate assets without ownership. These investment vehicles provide a diversified, liquid, and professionally managed alternative to traditional real estate investments. Over the years, REITs have gained increasing prominence in both developed and emerging markets, playing a crucial role in capital allocation within the real estate sector. Emerging economies have seen a rise in REIT activity as part of their financial market expansion and economic growth strategiesenReal Estate Investment Trusts (Reits)Income-Generating AssetsCapital Allocation