Real estate sector in India is the second highest employment generating sector employing over 30 million people presently. Real estate sector in India is expected grow from US$ 200 billion in 2021 to US$ 1 trillion by 2030. As per latest market reports, Private equity investment inflows into the Indian real estate sector stood at US$ 322 million in Q3 of FY2022. Indian real estate sector currently contributes 6% to 8% in Indian GDP and is expected to contribute 13% in Indian GDP by end of 2025. To cure the adverse effects of COVID, Union Budget for FY22 has extended tax exemption for interest on housing loans and made affordable tax holidays for housing projects until the end of fiscal year 2021 – 22. The Securities and Exchange Board of India (SEBI) has approved Real Estate Investment Trust (REIT) platform which will allow all kind of investors to invest in this sector of the country. This is going to create a prospect of worth US$ 19.65 billion in the Indian real estate market in the coming years.