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The Reserve Bank of India mandates new supervisory reporting requirements for All India Financial Institutions. Affected entities include EXIM Bank, NABARD, SIDBI, NHB, and NaBFID. These institutions must submit periodic and ad-hoc returns through the Centralised Information Management System portal. The Board and Senior Management must integrate data quality risk management into their overall framework and ensure robust IT infrastructure for accurate reporting. Institutions must reconcile all reports with internal accounting sources and maintain proper records of aggregation rules. Failure to provide accurate information within prescribed timelines may result in penalties under the Reserve Bank of India Act, 1934. These directions repeal previous instructions regarding supervisory returns for these institutions.
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RBI/DoS/2026-27/458
DoS.CO.DSG.52/33.01.001/2026-27
July 31, 2026
Reserve Bank of India (All India Financial Institutions - Supervisory Returns) Directions, 2026
Table of Contents
Chapter I - Preliminary
A. Short Title and Commencement
B. Applicability
C. Definitions
Chapter II - Governance and Oversight
A. Role of the Board and Senior Management
B. Data Architecture and IT Infrastructure
C. Accuracy and Integrity in Reporting
Chapter III - Filing of Supervisory Returns
A. Operational Guidelines
B. List of Applicable Returns
C. Timelines
D. Exceptions
E. Penalties
F. Other Instructions
Chapter IV - Repeal and Other Provisions
A. Repeal and Saving
B. Application of Other Laws Not barred
C. Interpretations
In exercise of powers conferred under extant provisions of Chapter III-B of the Reserve Bank of India Act, 1934, 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 Directions hereinafter specified.
These Directions shall be called the Reserve Bank of India (All India Financial Institutions - Supervisory Returns) Directions, 2026.
These Directions shall come into effect immediately upon issuance.
The Board and Senior Management shall include the identification, assessment, and management of data quality risks as part of its overall risk management framework. The framework shall include standards for both in-house and outsourced risks for data-related processes, policies on data confidentiality, integrity, availability, and risk management.
The AIFI shall ensure that the risk data aggregation capabilities and risk reporting practices are fully documented and subjected to high standards of validation that are aligned with the AIFI’s other independent risk management reviews. Validation of risk data aggregation and risk reporting practices should be conducted by staff with specific Information Technology (IT), data, and reporting expertise. The Board and Senior Management shall ensure that adequate resources are deployed for this purpose.
The Board and Senior Management shall ensure that the ability of the AIFI to aggregate and report data at a consolidated level or at any relevant level within the organisation is not hindered by its group structure (e.g., sub-consolidated level, jurisdiction of operation level). Data aggregation and reporting shall be independent of the choices that the AIFI makes regarding its legal organisation and geographical presence, subject to the statutory limitations, if any.
While considering any acquisition / divestiture, new product development, IT change initiatives, the due diligence process shall consider the impact of such activities on data aggregation and reporting. In such cases, it shall be ensured that data aggregation and reporting facilities are integrated within the existing reporting framework within a timeframe.
The AIFI shall design, build, and maintain the data architecture and supporting IT infrastructure for complete, accurate, and timely data aggregation as well as reporting not only in normal times but also during times of stress or crisis.
The data aggregation and reporting practices shall be considered an essential part of the AIFI’s business continuity planning process and subject to a business impact analysis.
Roles and responsibilities shall be established among business owners and the IT team so as to ensure that the data is kept current and aligned with the data definitions and with the AIFI’s data reporting policies.
The AIFI should ensure that the resources and IT infrastructure are adequate to meet a broad range of on-demand, ad hoc reporting requests, including requests during stress / crisis event and to meet supervisory queries. The AIFI should be able to generate subsets of data based on scenarios requested by the Supervisors. For example, the AIFI should be able to accurately aggregate data on exposure for a particular period for a specific industry cluster in a district.
All returns / risk reports shall be reconciled with the AIFI’s own sources, including accounting data where appropriate, to ensure accuracy, consistency, and completeness of the same.
The AIFI shall maintain proper records of sources and aggregation rules for generating returns’ data.
The AIFI shall strive to achieve a higher degree of automation in the generation of data for filing of returns.
The AIFI should measure and monitor the accuracy of data and develop appropriate escalation channels and action plans to rectify any deterioration in data quality.
RBI has introduced various online portals, links to which are available on RBI website, for filing all applicable online returns by the AIFI. The AIFI shall submit all the returns through online mode in the formats and in the manner as communicated to them, unless specified otherwise. Returns submitted in hard copy format through hand delivery / post / courier, or in soft copy format through emails, shall not be accepted (i.e., would not be deemed to have been submitted by the AIFI), unless prescribed to be submitted in such format. As a contingency measure, in case of non-availability of online portals, the AIFI may be advised to submit the returns through email. However, the AIFI shall re-submit the return through online mode as soon as the online portal becomes available. The list of returns and periodicity are also available on RBI website.
The AIFI is provided with a Super User Credential for User with defined access rights who, in turn, can create other users (with different roles such as maker and checker) with required access rights. The AIFI can monitor the status of its returns’ submission on the portal. Return formats, guidance notes on returns filing, validation rules, help documents for submission of data are available on the respective reporting portals.
The AIFI shall report data on its domestic and overseas operations, wherever applicable.
| Sr. No. | Name of Return | Periodicity | Reference Date |
|---|---|---|---|
| 1 | Report on Asset Liability and off-Balance Sheet Exposures (ALE-FI) |
