The Reserve Bank of India had, on May 05, 2026, issued the Draft Directions on Prudential Norms on Specified Non-financial Assets (SNFA) Directions for stakeholder feedback.
Feedback received on the draft Directions has been examined and consequent modifications, as deemed appropriate, have been suitably incorporated in the final Directions.
A statement on the feedback received on the draft Directions is provided in the Annex. Accordingly, the Reserve Bank has issued the following amendment Directions:
i. Reserve Bank of India (Commercial Banks – Resolution of Stressed Assets) Third Amendment Directions, 2026 ii. Reserve Bank of India (Small Finance Banks – Resolution of Stressed Assets) Second Amendment Directions, 2026
iii. Reserve Bank of India (Non-Banking Financial Companies – Resolution of Stressed Assets) Second Amendment Directions, 2026
iv. Reserve Bank of India (All India Financial Institutions – Resolution of Stressed Assets) Second Amendment Directions, 2026
v. Reserve Bank of India (Urban Co-operative Banks – Resolution of Stressed Assets) Third Amendment Directions, 2026
vi. Reserve Bank of India (Rural Co-operative Banks – Resolution of Stressed Assets) Second Amendment Directions, 2026
vii. Reserve Bank of India (Regional Rural Banks – Resolution of Stressed Assets) Second Amendment Directions, 2026
viii. Reserve Bank of India (Local Area Banks – Resolution of Stressed Assets) Second Amendment Directions, 2026
ix. Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026
x. Reserve Bank of India (Small Finance Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026
xi. Reserve Bank of India (Non-Banking Financial Companies – Income Recognition, Asset Classification and Provisioning) Third Amendment Directions, 2026
xii. Reserve Bank of India (All India Financial Institutions – Income Recognition, Asset Classification and Provisioning)Second Amendment Directions, 2026 xiii. Reserve Bank of India (Urban Co-operative Banks – Income Recognition, Asset Classification and Provisioning)Second Amendment Directions, 2026
xiv. Reserve Bank of India (Rural Co-operative Banks – Income Recognition, Asset Classification and Provisioning)Third Amendment Directions, 2026
xv. Reserve Bank of India (Regional Rural Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026
xvi. Reserve Bank of India (Local Area Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026
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