The Reserve Bank of India has issued the Second Amendment Directions, 2026 to the Reserve Bank of India (Regional Rural Banks – Financial Statements: Presentation and Disclosures) Directions, 2025, updating the annual report disclosure requirements on deposit insurance premiums payable to the Deposit Insurance and Credit Guarantee Corporation (DICGC). The amendment revises paragraph 10(11)(vi) on “Payment of DICGC Insurance Premium” to require disclosure (for current year and previous year) of payment of DICGC insurance premium and any arrears. Regional rural banks must state in the annual report that the applicable deposit insurance premium was paid to DICGC within prescribed timelines and, where it was not paid within the required timelines, disclose that non-compliance. The change follows a review linked to DICGC’s Implementation of Risk Based Premium framework issued on February 6, 2026. The amendments take effect from April 1, 2026.
Reserve Bank of India 2026-03-16
Reserve Bank of India amends Regional Rural Bank financial statement directions to require disclosure of timely DICGC premium payments
The Reserve Bank of India issued the Second Amendment Directions, 2026, updating disclosure requirements for regional rural banks on deposit insurance premiums to the Deposit Insurance and Credit Guarantee Corporation (DICGC). The amendment mandates annual report disclosures of DICGC insurance premium payments and arrears, following a review of DICGC's Risk Based Premium framework. These changes are effective from April 1, 2026.