The Reserve Bank of India has notified amendments to the Reserve Bank of India Scheduled Banks’ Regulations, 1951, through the Reserve Bank of India Scheduled Banks’ (Amendment) Regulations, 2025, effective from 15 December 2025. Issued under section 58(2)(o) of the RBI Act, 1934 with prior Central Government approval, the amendments primarily rationalise reporting requirements for scheduled banks. The obligation relating to the form of a specific monthly return under regulation 6 has been omitted. Further, Forms ‘A’ and ‘B’ in the Annexure have been revised to align reporting with the position as on the last day of the fortnight instead of Friday. The scope of institutions excluded from certain borrowing disclosures has been updated to reflect the current development finance architecture, including entities such as the National Housing Bank, Small Industries Bank and the National Bank for Financing Infrastructure and Development. Clarificatory footnotes address reporting when the last day of the fortnight is a public holiday. Overall, the changes aim to streamline compliance and modernise statutory returns.
Reserve Bank of India
NOTIFICATION
Mumbai, the 12th December, 2025
F. No. CO.DOR.SOG.No.S7046/09.08.024/2025-2026.— In exercise of the powers conferred by clause (o) of sub-section (2) of section 58 of the Reserve Bank of India Act, 1934 (2 of 1934), the Central Board of the Reserve Bank of India, with the previous sanction of the Central Government hereby further to amend the Reserve Bank of India Scheduled Banks’ Regulation, 1951, namely:-
1. Short title and commencement. — (1) This Regulation may be called the Reserve Bank of India Scheduled Banks’ (Amendment) Regulations 2025.
(2) They shall come into force on the 15th day of December, 2025.
2. In the Reserve Bank of India Scheduled Banks’ Regulations, 1951, —
(a) in sub-regulation (i) of regulation (6), the words “and the monthly return furnished under the third proviso to that sub-section shall be in such form as may be required by the Bank” shall be omitted.
(b) in the ANNEXURE, —
(A) in the Form ‘A’, —
(i) in the second line of the Form, for the words “Statement of position at the close of business on Friday @ the”, the words “Statement of position at the close of business on the last day of the fortnight @ the” shall be substituted.”;
(ii) in item II, in sub-item (b), for the brackets and words “(other than from Reserve Bank of India, Industrial Development Bank of India, National Bank for Agriculture and Rural Development and Export-Import Bank of India)” the brackets and words “(other than from the Reserve Bank of India, the Exim Bank, the National Housing Bank, the National Bank, the Small Industries Bank, the National Bank for Financing Infrastructure and Development or the other development financial institution)” shall be substituted.”;
(iii) after item C, in the footnote, for the footnote@, the following footnote shall be substituted, namely: —
“@ Where last day of any fortnight is a public holiday under the Negotiable Instruments Act, 1881 (26 of 1881) for one or more offices of a scheduled bank, the return shall give the preceding working day’s figures in respect of such office or offices, but shall nevertheless be deemed to relate to the last day of that fortnight.”
(B) in the Form ‘B’, —
(i) in the second line of the form, for the words “Statement of position at the close of business on Friday @ the”, the words “Statement of position at the close of business on the last day of the fortnight @ the” shall be substituted.”;
(ii) in item II, in sub-item (b), for the brackets and words “(other than from Reserve Bank of India, Industrial Development Bank of India, National Bank for Agriculture and Rural Development, Export-Import Bank of India, the State Government and the National Co-operative Development Corporation”), the brackets and words “(other than from Reserve Bank of India, the National Bank, Exim Bank, the State Government, the National Co-operative Development Corporation, the National Housing Bank, the Small Industries Bank, the National Bank for Financing Infrastructure and Development or other development financial institution)” shall be substituted.”;
(iii) before the footnotes, in item 2, in sub-item (iv), the words “Industrial Development Bank of India” shall be omitted.
(iv) in item 2, after sub-item (vii), the following sub-items shall be inserted, namely; — “
(viii) National Housing Bank
(ix) Small Industries Bank
(x) National Bank for Financing Infrastructure and Development
(xi) other development financial institution.”.
(v) In the footnotes, for the footnote @, the following footnotes shall be substituted, namely:–
“@ Where last day of any fortnight is a public holiday under the Negotiable Instruments Act, 1881 (26 of 1881) for one or more offices of a scheduled State Co-operative Bank, the return shall give the preceding working day’s figures in respect of such office or offices, but shall nevertheless be deemed to relate to the last day of that fortnight”.
By Order of the Central Board,
(At Meeting held on August 22, 2025 – Agenda 12)
R. LAKSHMI KANTH RAO, Executive Director
[ADVT.-III/4/Exty./620/2025-26]
