2026-06-24

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Reserve Bank of India (Non-Banking Financial Companies – Financial Statements: Presentation and Disclosures) Second Amendment Directions, 2026

The Amendment Directions insert a proviso after paragraph 23 of the Directions, 2025, stating that the provisions shall not be applicable to NBFC-UL which are fully owned and controlled by Government. These Amendment Directions come into force with effect from the date of issuance.

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