RBI/DOR/2025-26/239 DOR.STR.REC.158/21.04.048 /2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 3 C. Definitions 3 Chapter II - General Requirements 5 A. Board approved policies: 5 B. Early identification and reporting of stress 6 C. Disclosures 7 Chapter III - Prudential Norms Applicable to Restructuring 8 A. Restructuring of accounts – General Instructions 8 Chapter IV - Special Cases of Restructuring 9 A. Compromise Settlements and Technical Write-offs 9 Chapter V - Government Debt Relief Schemes (DRS) 13 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 13 Chapter VI - Special Measures 16 A. Trade Relief Measures 16 Chapter VII - Repeal and Other Provisions 17 A. Repeal and saving 17 B. Application of other laws not barred 17 C. Interpretations 18 Annex 19 Introduction These Directions are issued with a view to providing a framework for early recognition, reporting and time bound resolution of stressed assets

RBI/2025-26/240 DOR.FIN.REC.No.159/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 9 Chapter III - Treatment of Wilful Defaulters 10 Chapter IV - Reporting of Wilful Defaulters and Large Defaulters 16 Chapter V - Preventive Measures and Role of Auditors 20 Chapter VI - Repeal and Other Provisions 23 Annex I - Format for submission of List of Large Defaulters 25 Annex II - Format for submission of data on cases of wilful default 28   Introduction The objective of these Directions is to provide for a non-discriminatory and transparent procedure, having regard to the principles of natural justice, for classifying a borrower as a wilful defaulter by banks. The directions also aim to put in place a system to disseminate credit information about wilful defaulters for cautioning lenders to ensure that further institutional finance is not made available to them. Accordingly, in exercise of the powers conferred by the Sections 21 and 35A of the Banking Regulation Act, 1949; and Section 11 of the Credit Information Companies (Regulation) Act, 2005, the Reserve Bank, being satisfied that it is necessary and expedient in public interest so to do, hereby, issues these Directions hereinafter specified.   Chapter I - Preliminary 1. Short title and commencement (1) These directions shall be called the Reserve Bank of India (Local Area Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025. (2) These directions shall come into force with immediate effect. 2. Applicability (1) These Directions shall be applicable to Local Area Banks (hereinafter collectively referred to as ‘banks’ and individually as a ‘bank’). (2) The restrictions on further financial accommodation to wilful defaulters and provisions regarding large defaulters contained in these Directions, shall apply to all entities regulated by the Reserve Bank, irrespective of whether they fall within the definition of ‘lender’ as provided in these Directions or not.

RBI/DOR/2025-26/241 DOR.ACC.REC.No.160/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short title and commencement 3 B. Applicability 3 Chapter-II Balance Sheet and Profit and Loss Account 4 A. Format of the Balance Sheet and Profit and Loss Account 4 B. Notes and instructions for compilation 4 C. Guidance on specific issues with respect to certain Accounting Standards 29 Chapter-III Disclosure in financial statements – Notes to Accounts 40 A. General 40 B. Presentation 40 C. Disclosure requirements 40 Chapter-IV Other instructions 74 A. Inter - branch account – provisioning for net debit balance 74 B. Reconciliation of Nostro account and treatment of outstanding entries 74 C. Transfer to / appropriation from Reserve funds 75 D. Provisioning for fraud 76 E. Unreconciled balances 77 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 77 G. Window dressing 77 Chapter-V Repeal and Other Provisions 78 A. Repeal and saving 78 B. Application of other laws not barred 78 C. Interpretations 79 Annex I 80 In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest so to do, hereby, issues the Directions hereinafter specified.

RBI/DOR/2025-26/242 DOR.ACC.REC.161/ 21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Prudential Norms on Declaration of Dividends) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Declaration of dividend 4 A. Board Oversight 4 B. Eligibility criteria for declaration of dividend 4 C. Quantum of dividend payable 5 Chapter III - Repeal and other provisions 8 A. Repeal and saving 8 B. Application of other laws not barred 8 C. Interpretations 9 Annex I 10 In exercise of the powers conferred by section 35A of the Banking Regulation Act (BR Act), 1949 and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest and in the interest so to do, hereby, issues the Directions hereinafter specified. Chapter I - Preliminary A. Short title and commencement 1. These Directions shall be called the Reserve Bank of India (Local Area Banks – Prudential Norms on Declaration of Dividends) Directions, 2025. 2. These Directions shall come into effect immediately upon issuance. B. Applicability 3. These Directions shall be applicable to Local Area Banks (LABs) (hereinafter collectively referred to as 'banks' and individually as a 'bank').

RBI/DOR/2025-26/243 DOR.AML.REC.No.162/14.01.008/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement 4 B. Applicability 4 C. Definitions 4 Chapter II – General 16 A. Board of Directors / Policies related guidelines: 16 B. Other General Guidelines: 18 Chapter III – Customer Acceptance Policy 20 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. CDD Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 37 C. CDD Measures for Legal Entities 38 D. Identification of Beneficial Owner 40 E. On-going Due Diligence 41 F. Enhanced and Simplified Due Diligence Procedure 47 F.1 Enhanced Due Diligence 47 F.2 Simplified Due Diligence 49 Chapter VII – Record Management 55 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 57 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 59 Chapter X – Other Instructions 63 Chapter XI – Repeal and Other Provisions 76 A. Repeal and Saving 76 B. Application of other laws not barred 76 C. Interpretations 76 Annex I 78 Annex II 93 Introduction In order to prevent banks and other financial institutions from being used as a channel for Money Laundering (ML)/ Terrorist Financing (TF) and to ensure the integrity and stability of the financial system, efforts are continuously being made both internationally and nationally, by way of prescribing various rules and regulations.

RBI/DOR/2025-26/244 DOR.MCS.REC.No.163/01-01-035/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III - Customer Service in Branches 11 Chapter IV - Customer Guidance and Protection 13 Chapter V - Financial Inclusion and Accessibility 15 Chapter VI - Payment and Remittance Services 17 Chapter VII - Deposit and Other Liabilities 18 Chapter VIII - Responsible Lending Conduct 49 Chapter IX – Miscellaneous 65 Chapter X - Repeal and Other Provisions 66 Annex I - Forms for inventory 68 Annex II - Settlement of Claims 71 Annex III - Claim form for Accounts with Nominee(s) / Survivorship clause 74 Annex IV - Claim form for Accounts without Nominee / Survivorship clause 78 Annex V - Bond of indemnity / Surety for Deposit accounts 83 Annex VI - Letter of Disclaimer / No objection 86 Annex VII - Declaration / Affidavit 88 Annex VIII - Inventory form and Acknowledgement for Safe Deposit Lockers 90 Annex IX - Inventory Form for Articles in Safe Custody 93 Annex X - Bond of indemnity with respect to delivery of contents of Safe Deposit Locker / Articles kept in Safe Custody 95 Annex XI - Key Facts Statement 97   Introduction Customer service holds great significance in the financial services sector. The Reserve Bank of India has, over the years, issued various instructions with a focus on enhancing the level of customer service and ensuring fair conduct towards customers by banks. These directions are issued with an aim to consolidate the various regulatory instructions on customer service and conduct aspects issued by the Reserve Bank of India to Local Area Banks at one place.

RBI/2025-26/245 DOR.ORG.REC.No.164/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Local Area Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 3 A. Short Title and Commencement 3 B. Applicability and Scope 3 C. Definitions 5 CHAPTER II – ROLE OF THE BOARD 8 A. Board-Approved Policy 8 B. Key Responsibilities 8 CHAPTER III – OUTSOURCING OF INFORMATION TECHNOLOGY (IT) SERVICES 9 A. Authorisation, Accountability, and Oversight 9 B. Governance Framework 10 B.1 Outsourcing Policy 10 B.2 Role of Senior Management 11 B.3 Role of IT Function 12 C. Risk Management 12 C.1 Risk Management Framework 12 C.2 Confidentiality and Security of Information 13 D. Outsourcing Process 14 D.1 Service Provider Evaluation 14 D.2 Outsourcing Agreement 15 D.3 Monitoring and Control of Outsourced Services 18 D.4 Inventory of Outsourced Services 20 D.5 Business Continuity and Management of Disaster Recovery Plan 20 D.6 Exit Strategy 20 D.7 Termination 21 E. Specific Outsourcing Arrangements 21 E.1 Outsourcing within a Group / Conglomerate 21 E.2 Offshore or Cross-Border Outsourcing 22 E.3 Outsourcing of Security Operations Centre (SOC) 22 E.4 Usage of Cloud Computing Services 23 F. Redressal of Grievances related to Outsourced Services 28 CHAPTER IV – REPEAL AND OTHER PROVISIONS 30 A. Repeal and Saving 30 B. Application of other laws not barred 30 C. Interpretations 31 In exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest so to do, hereby, issues the Directions hereinafter specified. Chapter I – Preliminary A. Short Title and Commencement 1. These Directions shall be called the Reserve Bank of India (Local Area Banks - Managing Risks in Outsourcing) Directions, 2025. 2. These Directions shall come into force with immediate effect. Provided that a bank’s existing Information Technology (IT) outsourcing agreements regardless of whether they are due for renewal on or after the effective date of these Directions shall comply with the provisions of these Directions either at the time of renewal or by April 10, 2026, whichever is earlier. However, the bank’s new IT outsourcing agreements that come into force on or after the effective date of these Directions, shall comply with the provisions of these Directions from the date of agreement itself. Provided further that nothing in the preceding proviso shall be construed as permitting non-compliance with any other extant regulatory instructions or statutory requirements applicable to such arrangements.

RBI/DOR/2025-26/247 DOR.LIC.REC.No.166/22-00-001/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks - Branch Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 A. Short Title and Commencement 2 B. Applicability 2 C. Definitions 2 Chapter II – Role of Board of Directors 5 A. Board Approved Policy 5 B. Key responsibilities 5 Chapter III – Branch Authorisation 7 A. Opening of Banking Outlets 7 B. Off-site / Mobile Automated Teller Machines (ATMs), Cash Deposit Machines (CDMs) / Bunch Note Acceptor Machines (BNAMs) 15 Chapter IV – Business Facilitator / Business Correspondent Model 17 A. Eligibility 17 B. Guidelines for Engaging Business Facilitator 17 C. Guidelines for engaging Business Correspondents (BCs) 18 Chapter V – Information Reporting 26 A. Banking Outlets / Branches / Offices / Customer Service Points, etc. 26 Chapter VI – Repeal and other Provisions 28 A. Repeal and saving 28 B. Application of other laws not barred 28 C. Interpretations 28 Annex I 30 Annex II 31 Annex III 35 Annex IV 42 Annex V 51 In exercise of the powers conferred by Section 35 A and Section 23 read with Section 51 of the Banking Regulation Act, 1949, and all other provisions / laws enabling the Reserve Bank of India (‘RBI’) in this regard, RBI being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Directions hereinafter specified. Chapter I – Preliminary A. Short Title and Commencement 1. These Directions shall be called the Reserve Bank of India (Regional Rural Banks - Branch Authorisation) Directions, 2025. 2. These directions shall come into effect from the date of issue of this Directions. B. Applicability 3. These Directions shall be applicable to Regional Rural Banks (hereinafter collectively referred to as 'banks' and individually as a 'bank') as defined under clause (ja) of Section 5 of the Banking Regulation Act, 1949.

RBI/DOR/2025-26/384 DOR.RAUG.AUT.REC.307/24.01.041/2025-26 November 28, 2025 Reserve Bank of India (Regional Rural Banks – Digital Banking Channels Authorisation) Directions, 2025 Table of Contents Chapter I – Preliminary 2 Chapter II – Prudential Requirements 4 Chapter III – Guidelines on Technological Issues in Digital Banking 6 Chapter IV – General Guidelines 7 Chapter V – Exemptions, Repeal and Other Provisions 10