MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification:

RBI/DoS/2026-27/468

DoS.CO.ARG.62/08.91.001/2026-27

July 31, 2026

Reserve Bank of India (Non-Banking Financial Companies - Auditor's Report) Directions, 2026

Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability Chapter II - Auditors to submit Additional Report to the Board of Directors A. Auditor's Report for All NBFCs B. Auditor's Report for NBFCs accepting / holding Public Deposits C. Auditor's Report for NBFCs Not accepting Public Deposits D. Auditor's Report for a Company engaged in the Business of Non-Banking Financial Institution Not required to hold Certificate of Registration subject to Certain Conditions E. ...