Real Estate & Infrastructure
  1. HOME
  2. /
  3. INDUSTRIES
  4. /
  5. REAL ESTATE & INFRASTRUCTURE
Industries

Real Estate & Infrastructure

India's $1.3 trillion infrastructure investment pipeline and the post-RERA professionalisation of real estate demand advisory partners who combine regulatory depth with transaction expertise across the full project lifecycle.

SECTOR OVERVIEW

The Real Estate & Infrastructure
Landscape

India's real estate and infrastructure sector is being reshaped by two powerful forces: the government's unprecedented infrastructure push — NIP, Gati Shakti, NMP — and the post-RERA transformation of real estate from an opacity-tolerant industry to a governance-intensive one. Infrastructure investments in roads, railways, airports, ports, and data centres are generating complex PPP structures, EPC contracts, and financing arrangements that require multi-disciplinary advisory. Meanwhile, REITs and InvITs are creating new capital market instruments that bring listed company governance obligations to previously private assets. Real estate developers are navigating RERA compliance, GST on under-construction properties, and benami transaction scrutiny simultaneously. SARC Global advises developers, infrastructure conglomerates, pension funds, and private equity investors across the full spectrum of real estate and infrastructure advisory — from transaction structuring to regulatory compliance and financial governance.

THE CHALLENGE LANDSCAPE

Why Real Estate & Infrastructure
Matters Now

The pressures reshaping this sector are structural, regulatory, and technological — and they are accelerating.

"
01 / REGULATORY
RERA compliance demands — from project registration and quarterly updates to homebuyer fund escrow management and defect liability disclosures — have transformed the compliance burden for developers, with enforcement authorities increasingly willing to impose penalties and project suspension orders.
"
02 / OPERATIONAL
Infrastructure project finance structures — combining EPC contractors, SPV entities, government viability gap funding, and institutional debt — create complex accounting, tax, and governance obligations that project management teams are not equipped to handle without specialist advisory.
"
03 / GOVERNANCE
Benami transaction scrutiny, black money legislation, and PMLA application to real estate transactions are creating significant legal and reputational risk for developers and investors who have not stress-tested their transaction structures against enforcement scenarios.
"
04 / STRATEGIC
REIT and InvIT listings are bringing institutional investors and SEBI scrutiny to assets previously held in opaque private structures — creating an urgent need for financial reporting transparency, related-party transaction governance, and independent valuation disciplines.
HOW SARC HELPS

Our Real Estate & Infrastructure
Solutions

Integrated advisory capabilities designed for the specific dynamics of this sector.

01

RERA Compliance & Advisory

End-to-end RERA compliance management for real estate developers — from project registration and quarterly progress reporting to escrow fund management, homebuyer communication frameworks, and defect liability documentation. We help developers build systematic compliance programmes that satisfy state RERA authority expectations and protect against enforcement action.

02

Infrastructure Transaction Advisory

Financial advisory, bid preparation support, and transaction structuring for PPP projects, EPC contracts, and infrastructure asset acquisitions. We combine financial modelling, tax structuring, and regulatory advisory to help infrastructure developers and investors structure transactions that are bankable, tax-efficient, and resilient to project risk.

03

Real Estate Tax & GST Advisory

GST structuring for real estate transactions — including under-construction property supply, JDA structuring, ITC eligibility, and reverse charge mechanism compliance. We also advise on direct tax aspects of real estate investments, JV profit sharing arrangements, and FEMA compliance for foreign investment in Indian real estate.

04

REIT & InvIT Governance

Financial reporting, related-party transaction governance, and SEBI compliance for listed REITs and InvITs. We help investment managers build the governance infrastructure — from independent director frameworks to distribution policy documentation — that institutional investors and SEBI expect from listed infrastructure vehicles.

05

Project Finance & SPV Governance

Financial governance, lender reporting, and internal controls for infrastructure SPVs. We help project sponsors meet the financial reporting, covenant compliance, and audit requirements of project finance lenders — and establish governance frameworks that satisfy NHAI, AAI, and sector regulator expectations for concession agreement compliance.

06

Forensic & Anti-Benami Advisory

Transaction structure review, beneficial ownership mapping, and forensic investigation for real estate assets under Benami Transactions (Prohibition) Act scrutiny. We help developers, investors, and lenders assess exposure, remediate identified issues, and engage with enforcement authorities — protecting asset value and reputation in an increasingly enforcement-active environment.

Navigate Real Estate & Infrastructure with Confidence

Our sector experts understand the unique dynamics of Real Estate & Infrastructure. Let's discuss how we can support your organisation.

Speak to a Sector Expert