RBI Amendment Directions for Rural Banks Financial Statements

India RBI Notifications

Published April 1st, 2026

Detected March 24th, 2026

Summary

The Reserve Bank of India has issued second amendment directions for Regional Rural Banks' financial statements. These amendments modify the disclosure requirements regarding the payment of Deposit Insurance and Credit Guarantee Corporation (DICGC) insurance premiums, effective April 1, 2026.

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What changed

The Reserve Bank of India (RBI) has issued the Second Amendment Directions to the Regional Rural Banks – Financial Statements: Presentation and Disclosures Directions, 2025. This amendment specifically modifies paragraph 10(11)(vi) concerning the disclosure of DICGC insurance premium payments. Banks are now required to disclose in their annual reports whether the deposit insurance premium was paid to DICGC within the prescribed timelines, and if not, this non-compliance must also be disclosed.

These changes are effective from April 1, 2026, and are a consequence of the Deposit Insurance and Credit Guarantee Corporation's (DICGC) implementation of the Risk Based Premium (RBP) Framework. Regional Rural Banks must update their financial reporting and disclosure procedures to comply with the new requirements regarding the reporting of DICGC premium payments and any arrears.

What to do next

Update annual report disclosure templates to include specific statements on DICGC premium payment timelines.
Establish internal controls to track and ensure timely payment of DICGC insurance premiums.
Document and disclose any instances of delayed DICGC premium payments in the annual report.

Source document (simplified)

Notifications

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| Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026 | | | | | | | | | | | | | |
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| RBI/DOR/2025-26/247
DOR.ACC.REC.No.442/21.04.018/2025-26

March 16, 2026

Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026

Please refer to the Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), 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 of India (hereinafter called 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 modify paragraph 10(11)(vi) as under:

10(11)(vi) Payment of DICGC Insurance Premium

\| ~~Sr. No.~~ \| ~~Particulars~~ \| ~~Current Year~~ \| ~~Previous Year~~ \|
\| ~~i)~~ \| ~~Payment of DICGC Insurance Premium~~ \| \| \|
\| ~~ii)~~ \| ~~Arrears in payment of DICGC premium~~ \| \| \|
A bank shall disclose in the annual report that ‘deposit insurance premium as applicable was paid to DICGC within the prescribed timelines’. In case the bank has not paid as per the required timelines, the same shall also be disclosed.

The above amendments shall come into force from April 1, 2026.

March 16, 2026

Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026

Please refer to the Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), 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 of India (hereinafter called 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 modify paragraph 10(11)(vi) as under:

10(11)(vi) Payment of DICGC Insurance Premium

| ~~Sr. No.~~ | ~~Particulars~~ | ~~Current Year~~ | ~~Previous Year~~ |
| ~~i)~~ | ~~Payment of DICGC Insurance Premium~~ | | |
| ~~ii)~~ | ~~Arrears in payment of DICGC premium~~ | | |
A bank shall disclose in the annual report that ‘deposit insurance premium as applicable was paid to DICGC within the prescribed timelines’. In case the bank has not paid as per the required timelines, the same shall also be disclosed.

The above amendments shall come into force from April 1, 2026.

March 16, 2026

Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) – Second Amendment Directions, 2026

Please refer to the Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) Directions, 2025 (hereinafter referred to as ‘the Directions’).

On a review, consequent to the issuance of the Implementation of Risk Based Premium (RBP) Framework dated February 6, 2026, by the Deposit Insurance and Credit Guarantee Corporation (DICGC), 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 of India (hereinafter called 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 modify paragraph 10(11)(vi) as under:

10(11)(vi) Payment of DICGC Insurance Premium