Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (Updated as on April 1, 2026)

RBI master-direction · 28 Nov 2025

RBI/DOR/2025-26/314 DOR.ACC.REC.No.233/21.04.018/2025-26 November 28, 2025 Previous Versions Reserve Bank of India (Rural Co-operative Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (Updated as on April 1, 2026) Table of Contents Chapter-I Preliminary A. Short title and commencement B. App…