Securities And Exchange Board Of India - Subsection
Section 2(1)(zi) in Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014
(zi)"real estate" or "property" means land and any permanently attached improvements to it, whether leasehold or freehold and includes buildings, sheds, garages, fences, fittings, fixtures, warehouses, car parks, etc. and any other assets incidental to the ownership of real estate but does not include mortgage: