Rule · RBI · 7 Oct 2026
The document deletes Sub-section D of Chapter IV (Paragraph 38) of the Reserve Bank of India (Commercial Banks - Miscellaneous) Directions, 2025, which previously covered the deferment of option premium. These Amendment Directions come into effect from April 1, 2027.
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( 199 kb ) Reserve Bank of India (Commercial Banks – Miscellaneous) Amendment Directions, 2026
RBI/2026-27/285 DOR.MRG.REC.No.241/00-00-001/2026-27
October 7, 2026
Reserve Bank of India (Commercial Banks – Miscellaneous) Amendment Directions, 2026
Please refer to Sub-section D of Chapter IV of the Reserve Bank of India (Commercial Banks - Miscellaneous) Directions, 2025 on deferment of option premium.
On a review, consequent to the issuance of the Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Amendment Directions, 2026 , and in exercise of the powers conferred by Section 35A of the Banking Regulation Act, 1949 (hereinafter called the Act) and all other provisions / 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.
(i) These instructions shall be called the Reserve Bank of India (Commercial Banks - Miscellaneous) Amendment Directions, 2026.
(ii) These Amendment Directions shall come into effect from April 1, 2027.
4.1 Sub-section D of Chapter IV (Paragraph 38) shall be deleted.
(Sunil T S Nair) Chief General Manager
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