MUMBAI, India, Sept. 22 -- Reserve Bank of India issued the following notification:

RBI/2026-27/264

DOR.MRG.REC.No.228/00-00-001/2026-27

September 22, 2026

Reserve Bank of India (Commercial Banks - Classification, Valuation, and Operation of Investment Portfolio) Third Amendment Directions, 2026

Please refer to Chapter - IX of Reserve Bank of India (Commercial Banks - Classification, Valuation, and Operation of Investment Portfolio) Directions, 2025, dated November 28, 2025, on fair valuation of investments. In order to ensure clarity and uniform practices in the valuation of units of Infrastructure Investment Trust (InvIT) and Real Estate Investment Trusts (REIT), there is a need to amend the extant instructions.

2. Accordingly, in ...