Notifications

RBI/DoR/2025-26/224 DoR.GOV.REC.No.414/18.10.008/2025-26 February 26, 2026 Reserve Bank of India (Non-Banking Financial Companies – Miscellaneous) Amendment Directions, 2026 Please refer to the Reserve Bank of India (Non-Banking Financial Companies – Miscellaneous) Directions, 2025.

RBI/2025-26/223 A.P. (DIR Series) Circular No. 23 February 18, 2026 All Authorised Persons Madam / Sir, Reporting under Foreign Exchange Management Act, 1999 – Returns pertaining to External Commercial Borrowing (ECB)

RBI/2025-26/222 CO.FMRD.MIOD.No.8/11.01.057/2025-26 February 18, 2026 To All eligible market participants Madam / Sir, Unique Transaction Identifier for OTC Derivative Transactions The Unique Transaction Identifier (UTI) has been conceived as one of the key data elements identified globally for reporting over-the-counter (OTC) derivative transactions with a view to enable policy makers to obtain a comprehensive view of the OTC derivatives market.

RBI/2025-26/221 A.P. (DIR Series) Circular No. 22 February 16, 2026 All Authorised Dealer Category I Banks, Madam / Sir, Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026 The Reserve Bank of India had released draft amendment to Foreign Exchange Management (Borrowing and Lending) Regulations, 2018

RESERVE BANK OF INDIA FOREIGN EXCHANGE DEPARTMENT CENTRAL OFFICE Mumbai 400 001 Notification No. FEMA 3(R)(5)/2026-RB February 09, 2026 Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026 In exercise of the powers conferred by sub-section (2) of section 6, sub-section (2) of section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank of India hereby makes the following amendments to the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 (Notification No. FEMA 3(R)/2018-RB dated December 17, 2018) (hereinafter referred to as the ‘Principal Regulations’), namely:

RBI/2025-26/220 FIDD.CO.LBS.BC.No.13/02.08.001/2025-26 February 16, 2026 The Chairman / Managing Director & Chief Executive Officer Lead Banks Concerned Madam/ Dear Sir, Formation of new district in the State of Haryana – Assignment of Lead Bank Responsibility

RBI/2025-26/219 DOR.CRE.REC.410/21.04.018/2025-26 February 13, 2026 Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026 Please refer to the Reserve Bank of India (Small Finance Banks - Financial Statements Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/218 DOR.CRE.REC.409/21-01-002/2025-26 February 13, 2026 Reserve Bank of India (Small Finance Banks - Prudential Norms on Capital Adequacy) Second Amendment Directions, 2026 Please refer to the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/217 DOR.CRE.REC.408/07-03-002/2025-26 February 13, 2026 Reserve Bank of India (Small Finance Banks - Concentration Risk Management) Amendment Directions, 2026 Please refer to the Reserve Bank of India (Small Finance Banks - Concentration Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/216 DOR.CRE.REC.407/07-01-002/2025-26 February 13, 2026 Reserve Bank of India (Small Finance Banks – Credit Facilities) Amendment Directions, 2026 Please refer to Reserve Bank of India (Small Finance Banks – Credit Facilities) Directions, 2025 (hereinafter referred to as ‘ the Directions’). 2. On a review, in exercise of the powers conferred by the sections 21 and 35A of the Banking Regulation Act, 1949 and all other laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified.

RBI/2025-26/215 DOR.CRE.REC.406/24-01-041/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks – Undertaking of Financial Services) – Amendment Directions, 2026 Please refer to the Reserve Bank of India (Commercial Banks – Undertaking of Financial Services) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/214 DOR.CRE.REC.405/21.04.018/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Third Amendment Directions, 2026 Please refer to Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/213 DOR.CRE.REC.404/21-01-002/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Second Amendment Directions, 2026 Please refer to Reserve Bank of India (Commercial Banks - Prudential Norms on Capital Adequacy) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/212 DOR.CRE.REC.403/07-03-001/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks - Concentration Risk Management) Amendment Directions, 2026 Please refer to the Reserve Bank of India (Commercial Banks - Concentration Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/211 DOR.CRE.REC.402/07-01-001/2025-26 February 13, 2026 Reserve Bank of India (Commercial Banks – Credit Facilities) Amendment Directions, 2026 Please refer to Reserve Bank of India (Commercial Banks – Credit Facilities) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/210 DOR.STR.REC.413/21-07-001/2025-26 February 13, 2026 Reserve Bank of India (Non-Banking Financial Companies – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026 Please refer to Reserve Bank of India (Non-Banking Financial Companies – Income Recognition, Asset Classification and Provisioning) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/209 DOR.STR.REC.412/21-07-001/2025-26 February 13, 2026 Reserve Bank of India (Non-Banking Financial Companies – Credit Facilities) Amendment Directions, 2026 Please refer to Reserve Bank of India (Non-Banking Financial Companies – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026.

RBI/2025-2026/208 DOR.STR.REC.411/21-04-048/2025-26 February 13, 2026 Reserve Bank of India (Rural Co-operative Banks – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026 Please refer to Reserve Bank of India (Rural Co-operative Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 (hereinafter referred to as ‘the Directions’).

RBI/2025-26/207 CO.CEPD.PRS.No.S1121/13-01-008/2025-2026 February 11, 2026 All Scheduled Commercial Banks (excluding Regional Rural Banks) Madam/ Dear Sir, Strengthening of Grievance Redress Mechanism in Banks – Review Please refer to the circular RBI/2020-21/87 CEPD.CO.PRD.Cir.No.01/ 13.01.013/2020-21 on “Strengthening of Grievance Redress Mechanism in Banks” dated January 27, 2021.

RBI/2025-26/206 FIDD.MSME & NFS.BC.No.12/06.02.31/2025-26 February 09, 2026 Lending to Micro, Small & Medium Enterprises (MSME) Sector (Amendment) Directions, 2026 Please refer to the Master Direction - Lending to Micro, Small & Medium Enterprises (MSME) Sector (Updated as on July 23, 2025) (hereinafter referred to as “the Directions”).

RBI/2025-26/205 A.P. (DIR Series) Circular No. 21 February 06, 2026 To All Authorised Dealer Category-I banks Madam / Sir, Voluntary Retention Route – Imparting predictability and increasing ease of doing business

RBI/2025-26/204 DoR.CO.SOG(Leg) No. 401/09.08.024/2025-26 February 03, 2026 All Agency Banks Madam / Dear Sir All Agency Banks to remain open for public on March 31, 2026 (Tuesday)

RBI/2025-26/203 DOR.RET.REC.400/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Rural Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026 Please refer to Reserve Bank of India (Rural Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.

RBI/2025-26/202 DOR.RET.REC.399/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Urban Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026 Please refer to Reserve Bank of India (Urban Co-operative Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.

RBI/2025-26/201 DOR.RET.REC.398/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026 Please refer to Reserve Bank of India (Local Area Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.

RBI/2025-26/200 DOR.RET.REC.397/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Regional Rural Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026 Please refer to Reserve Bank of India (Regional Rural Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.

RBI/2025-26/199 DOR.RET.REC.396/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Payments Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026 Please refer to Reserve Bank of India (Payments Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Directions, 2025 dated November 28, 2025.

RBI/2025-26/198 DOR.RET.REC.395/12.01.001/2025-26  January 22, 2026 Reserve Bank of India (Small Finance Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026

RBI/2025-26/197 DOR.RET.REC.394/12.01.001/2025-26 January 22, 2026 Reserve Bank of India (Commercial Banks – Cash Reserve Ratio and Statutory Liquidity Ratio) Amendment Directions, 2026

RBI/FIDD/2025-26/196 FIDD.CO.PSD.BC.No.11/04.09.001/2025-26 January 19, 2026 Reserve Bank of India (Priority Sector Lending – Targets and Classification) (Amendment) Directions, 2026 Please refer to the Reserve Bank of India (Priority Sector Lending – Targets and Classification) Directions, 2025 (hereinafter referred to as “the Directions”).

January 19, 2026 RBI/2025-26/195 DOR.STR.REC.393/04.02.001/2025-26 All Scheduled Commercial Banks (excluding Regional Rural Banks); Primary (Urban) Co-operative Banks; State Co-operative Banks; All-India Financial Institutions Madam / Dear Sir, Interest Subvention for Pre- and Post- Shipment Export Credit under Export Promotion Mission (EPM) – Niryat Prothsahan

RBI/2025-26/194 A.P. (DIR Series) Circular No. 20 January 16, 2026 All Authorised Dealers, Madam / Sir, Export and Import of Goods and Services The Reserve Bank has comprehensively reviewed the regulations and directions governing export and import of goods and services, under FEMA, 1999, in consultation with stakeholders, and issued Foreign Exchange Management (Export

Notification No. FEMA 23(R)/2026-RB January 13, 2026 Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 In exercise of the powers conferred by Section 7, Section 8, sub-section (6) of Section 10 and sub-section (2) of Section 47 of the Foreign Exchange Management Act, 1999 (42 of 1999) and in supersession of the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015 (Notification No. FEMA 23(R)/2015-RB dated January 12, 2016), except in respect of things done or omitted to be done before such supersession, Reserve Bank of

RBI/2025-26/193 FIDD.CO.FSD.BC.No.10/05.02.001/2025-26 January 13, 2026 The Chairman/Managing Director/Chief Executive Officer All Public Sector Banks, Private Sector Banks and Small Finance Banks Madam/Dear Sir, Modified Interest Subvention Scheme for Short Term Loans for Agriculture and Allied Activities availed through Kisan Credit Card (KCC) during the financial year 2025-26

RESERVE BANK OF INDIA (FOREIGN EXCHANGE DEPARTMENT) CENTRAL OFFICE MUMBAI 400 001 No. FEMA 8(R)/2026-RB January 6, 2026 Foreign Exchange Management (Guarantees) Regulations, 2026

RBI/2025-26/192 A.P. (DIR Series) Circular No. 19 January 12, 2026 All Authorised Dealer Category I Banks, Madam / Sir, Foreign Exchange Management (Guarantees) Regulations, 2026

RBI/2025-26/191 DOR.STR.REC.392/21-01-002/2025-26 January 09, 2026 Reserve Bank of India (All India Financial Institutions (AIFIs)- Prudential Norms on Capital Adequacy) Amendment Directions, 2026

RBI/2025-26/190 DOR.STR.REC.391/21-01-002/2025-26 January 09, 2026 Reserve Bank of India (Small Finance Banks- Prudential Norms on Capital Adequacy) Amendment Directions, 2026

RBI/2025-26/189 DOR.STR.REC.390/21-01-002/2025-26 January 09, 2026 Reserve Bank of India (Commercial Banks- Prudential Norms on Capital Adequacy) Amendment Directions, 2026

RBI/2025-26/188 DOR.CRE.REC.389/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (All India Financial Institutions – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/187 DOR.CRE.REC.388/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (Non-Banking Financial Companies – Financial Statements: Presentation and Disclosures) Directions, Amendment Directions, 2026

RBI/2025-26/186 DOR.CRE.REC.387/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/185 DOR.CRE.REC.386/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Urban Co-operative Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/184 DOR.CRE.REC.384/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/183 DOR.CRE.REC.385/21-04-018/2025-26 January 05, 2026 Reserve Bank of India (Local Area Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/182 DOR.CRE.REC.383/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (Small Finance Banks – Financial Statements: Presentation and Disclosures) – Amendment Directions, 2026

RBI/2025-26/181 DOR.CRE.REC.382/21.04.018/2025-26 January 05, 2026 Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026

Reserve Bank of India (All India Financial Institutions – Credit Risk Management) – Amendment Directions, 2026 Please refer to Reserve Bank of India (All India Financial Institutions - Credit Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’). 2. On a review, in exercise of the powers conferred by Section 45L of the Reserve Bank of India Act, 1934 and all other provisions / laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues these Directions hereinafter specified.

Reserve Bank of India (Rural Co-operative Banks– Credit Risk Management) – Amendment Directions, 2026 Please refer to Reserve Bank of India (Rural Co-operative Banks – Credit Risk Management) Directions, 2025 (hereinafter referred to as ‘the Directions’). 2. On a review, in exercise of the powers conferred by the Sections 21 and 35A read with Section 56 of the Banking Regulation Act, 1949; and all other provisions / laws enabling the Reserve Bank of India (hereinafter called the Reserve Bank) in this regard, the Reserve Bank being satisfied that it is necessary and expedient in the public interest so to do, hereby issues the Amendment Directions hereinafter specified. 3. The Amendment Directions modifies the Directions as under: