Reserve Bank of India (Commercial Banks – Credit Facilities) Second Amendment Directions, 2026 · RBI/2026-27/25
RBI notification RBI/2026-27/25 · 27 Apr 2026
RBI notification RBI/2026-27/25 · 27 Apr 2026
Summary
Check the official recordThe Reserve Bank of India amends the Reserve Bank of India (Commercial Banks – Credit Facilities) Directions, 2025. The amendments align credit facility rules with the Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026. Banks must follow the 2026 asset classification and provisioning rules for individual loan assets. Project finance accounts follow the 2026 asset classification rules for non-performing asset status before the date of commencement of commercial operations. Exposures must follow risk weight and provisioning requirements from the 2026 capital charge and asset classification directions. The authority deletes paragraph 172(3)(ii) of the original directions. These changes take effect on April 01, 2027.
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RBI/2026-27/25 DOR.STR.REC.13/07-01-001/2026-27 April 27, 2026
Reserve Bank of India (Commercial Banks – Credit Facilities) Second Amendment Directions, 2026
Please refer to Reserve Bank of India (Commercial Banks – Credit Facilities) Directions, 2025 (hereinafter referred to as ‘the Directions’).
Consequent to the issuance of Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026 and in exercise of the powers conferred by the section 35A of the Banking Regulation Act, 1949 and all other laws enabling 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.
The Amendment Directions shall modify the Directions as below:
(1) The paragraph 25(1) of the Directions shall be modified as below:
“Asset classification of individual loan assets and consequent provisioning requirement shall be in terms of the Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026.”
(2) The paragraph 84 of the Directions shall be modified as below:
“A project finance account may be classified as NPA during any time before actual DCCO as per record of recovery, in terms of the Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026.”
(3) The paragraph 132 of the Directions shall be modified as below:
“The above exposures shall attract risk weight and provisioning, in terms of the regulatory requirements, as contained in Reserve Bank of India (Commercial Banks - Capital Charge for Credit Risk – Standardised Approach) Directions, 2026 and Reserve Bank of India (Commercial Banks - Asset Classification, Provisioning and Income Recognition) Directions, 2026, as amended from time to time.”
(4) The paragraph 172(3)(ii) stands deleted.
(Vaibhav Chaturvedi) Chief General Manager