Section 26E in Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014
26E. Surrender of certificate.
(1)An InvIT which has issued units as per the provisions of this Chapter, may choose to surrender its certificate of registration to the Board and on acceptance of surrender of certificate of registration, it shall no longer undertake the activity of an InvIT.(2)The InvIT and parties to the InvIT shall continue to be liable for all their acts of omissions and commissions with respect to activities of the InvIT notwithstanding surrender of registration to the Board.
