The Reserve Bank of India has revised its large exposure framework to apply the limits for non-banking financial company infrastructure finance companies (NBFC-IFCs) to infrastructure debt fund NBFCs (IDF-NBFCs) subject to Upper Layer regulation. The Fourth Amendment Directions, 2026, take effect immediately and extend the RBI’s recent revisions to concentration-risk requirements for Upper Layer NBFCs. The amendment inserts a new provision into the 2025 Concentration Risk Management Directions, covering IDF-NBFCs classified under the relevant NBFC and commercial bank financial services directions.