HomeCirculars › RBI/DOR/2025-26/234

RBI Repeals 2025 Dividend Norms, Issues New 2026 Directions

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/DOR/2025-26/234 · issued 10 Mar 2026 · ~1 min read
Quick answerRBI has repealed the 2025 dividend directions for commercial banks and replaced them with new 2026 directions, effective FY 2026-27. All prior approvals and actions under the old rules remain valid.
The rule, in the simplest words
How it plays out — a real example

A compliance officer in Mumbai will need to review the new 2026 dividend directions to ensure their bank's dividend declaration and profit remittance processes comply with the new rules from the start of FY 2026-27. They will also need to update their internal policies and board-approved dividend frameworks to reflect the new regulatory requirements. By doing so, they can help their bank avoid any penalties or punishments for non-compliance.

What changed

The Reserve Bank of India repealed the 2025 dividend directions (issued November 28, 2025) and issued fresh 2026 directions on March 10, 2026, effective from FY 2026-27. The new directions replace the old framework entirely, though all actions, approvals, and acknowledgments under the repealed directions continue to be governed by the old provisions.

What it means for you

Banks must now align their dividend declaration and profit remittance policies with the new 2026 directions from FY 2026-27 onwards. Any rights, obligations, or penalties incurred under the 2025 directions remain unaffected, ensuring continuity and legal certainty. Lenders should review the new 2026 directions for any changes in prudential norms.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

All commercial banks in India, Bank boards and dividend committees, Compliance and finance departments of banks

❓ Common questions

What happens to dividend approvals granted under the 2025 directions?

All approvals or acknowledgments granted under the repealed 2025 directions remain valid and are deemed to be governed by the new 2026 directions.

From when are the new 2026 directions effective?

The new directions are effective from Financial Year 2026-27, replacing the 2025 directions from that date.

Are any penalties or legal proceedings under the old directions affected?

No. Any penalty, forfeiture, punishment, investigation, or legal proceeding incurred under the repealed directions continues as if the old directions were still in force.

📜 Read the original circular — full text as issued by RBI
RBI/DOR/2025-26/234 DOR.ACC.REC.No.423/21.02.067/2025-26 March 10, 2026 Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividend and Remittance of Profit) Repeal Directions, 2026 The Reserve Bank of India being satisfied that it is necessary and expedient in the public interest to do so, hereby repeals the Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2025 (DOR.ACC.REC.87/21-02-067/2025-26) issued on November 28, 2025 , with effect from Financial Year (FY) 2026-27. The Directions shall be replaced with Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2026 issued on March 10, 2026 , with effect from FY 2026-27. 2. Notwithstanding such repeal, any action taken or purported to have been taken, or initiated under the repealed Directions shall continue to be governed by the provisions thereof. All approvals or acknowledgments granted under these repealed Directions shall be deemed as governed by these Directions. Further, the repeal of these Directions shall not in any way prejudicially affect: (1) any right, obligation or liability acquired, accrued, or incurred thereunder; (2) any, penalty, forfeiture, or punishment incurred in respect of any contravention committed thereunder; and (3) any investigation, legal proceeding, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture, or punishment as aforesaid; and any such investigation, legal proceedings or remedy may be instituted, continued, or enforced and any such penalty, forfeiture, or punishment may be imposed as if those directions, instructions, or guidelines had not been repealed. (Sunil T S Nair) Chief General Manager
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/DOR/2025-26/234 · issued 10 Mar 2026. The plain-English explanation above is BankPulse’s own independent summary.
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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=13320&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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