The Reserve Bank of India has repealed its 2025 prudential directions on the declaration of dividends by small finance banks and replaced them with a 2026 set of directions. The change takes effect from financial year 2026-27. Actions already taken or initiated under the 2025 directions will continue to be governed by that framework. Approvals or acknowledgments granted under the repealed directions are deemed to continue under the replacement directions, and the repeal does not affect existing rights, obligations or liabilities, penalties for contraventions, or related investigations, legal proceedings and remedies, which may continue as if the earlier directions had not been repealed.