SEBI Proposes Changes to Securitised Debt Rules

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  • Last Updated on 6 May, 2026

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SEBI securitised debt regulations

Consultation Paper; Dated: 04.05.2026

The Securities and Exchange Board of India (SEBI) has issued a consultation paper proposing amendments to the SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008.

1. Objective of the Proposal

The amendments seek to:

  • Align SEBI regulations with Reserve Bank of India (RBI) – Securitisation of Standard Assets Directions, 2021
  • Improve:
    1. Market efficiency
    2. Regulatory consistency
    3. Ease of securitisation transactions

2. Key Proposals

2.1 Permitting Single Asset Securitisation

Proposal to allow securitisation of a single asset

Impact – Expands flexibility in structuring securitisation transactions

2.2 Shift in Disclosure Responsibility

Disclosure obligations proposed to be shifted from issuer/SPDE to the servicer

Impact – Aligns disclosures with the entity having operational control and servicing information

2.3 Revision in SPDE Board Composition

Changes proposed in composition requirements of the Special Purpose Distinct Entity (SPDE) board

Impact – Simplifies governance structure while retaining oversight standards

2.4 Rationalisation of Existing Restrictions

Review and easing of certain existing regulatory restrictions

Impact – Enhances operational flexibility and market participation

3. Public Consultation

  • SEBI has invited comments and suggestions from stakeholders
  • Last date for submission – 25 May 2026

4. Conclusion

The proposed amendments aim to create a more efficient, aligned, and market-friendly securitisation framework, harmonising SEBI regulations with RBI norms while supporting growth in the securitised debt market.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied