MUMBAI, India, Sept. 22 -- Reserve Bank of India issued the following notification:
RBI/2026-27/266
DOR.MRG.REC.No.230/00-00-001/2026-27
September 22, 2026
Reserve Bank of India (Small Finance Banks - Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026
Please refer to Chapter - IX of Reserve Bank of India (Small Finance 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. Accordingl...