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Directions · Reserve Bank of India

Reserve Bank of India (Non-Banking Financial Companies – Governance) Directions, 2025 (Updated as on June 24, 2026)

UR

The four dates on this rule

At a glanceMiddle and upper layer companies need board approved policies on fit and proper checks, compliance, pay and reviews. These Directions apply to finance companies layer by layer: the higher the layer, the more chapters apply. An upper layer company must be listed within three years of RBI naming it to that layer.

Official RBI page

Numbers to remember

30 percentChanging more than 30 percent of the directors, independent directors excluded, needs RBI's prior written permission. RBI Para 10
15 daysThe statement must reach RBI's regional office within 15 days of the quarter's close. RBI Para 14(1)
₹5,000 croreA company with assets above ₹5,000 crore must appoint a chief risk officer with a clear role. RBI Para 19
three yearsAn upper layer company must be listed within three years of RBI naming it to that layer. RBI Para 43

What it says

Chapter I. Preliminary

1. In force at once

These Directions came into force with immediate effect.

2. Who is covered

These Directions apply to finance companies layer by layer: the higher the layer, the more chapters apply.

3. Government companies partly out

The pay rules for key managers do not apply to Government owned finance companies.

Chapter II. Board approved policy and review

1. Policies the board must own

Middle and upper layer companies need board approved policies on fit and proper checks, compliance, pay and reviews.

Chapter III. Directions applicable to all NBFCs

1. A third of the board

Changing more than 30 percent of the directors, independent directors excluded, needs RBI's prior written permission.

2. One banker on board

At least one director must have worked in an NBFC or a finance company.

3. A risk committee for all

Every company must set up a risk committee. It may sit at board or executive level, and reports to the board.

4. Rotation needs no approval

Directors re-elected on retirement by rotation need no prior approval, but RBI must still be informed.

5. Through the portal

The application for a management change goes to RBI through the PRAVAAH portal.

Chapter IV. Directions applicable to NBFCs-Middle Layer (NBFCs-ML) and Upper Layer (NBFCs-UL)

Must know

1. Fifteen days to file

The statement must reach RBI's regional office within 15 days of the quarter's close.

BankPulse example. A quarter closes at the end of September. The statement must reach the Reserve Bank's regional office within 15 days of that close. So the last date is 15 October.

2. Big companies need risk chief

A company with assets above ₹5,000 crore must appoint a chief risk officer with a clear role.

3. No other hat at all

The chief risk officer may not be given any other responsibility.

4. Removal is reported

Removing the risk officer early needs board approval and a report to RBI's supervision office.

5. One company at a time

A key manager may not hold office in another middle or upper layer finance company, except a subsidiary.

Do it

6. March quarter audited

The statement for the March quarter must be certified by the auditors.

7. A compliance chief

The company must appoint a senior officer to head compliance, under a policy the board approves.

8. Variable pay can vanish

Variable pay must be truly variable and may fall to zero on poor performance.

9. A whistle blower channel

The company must have a whistle blower mechanism for directors and employees to report genuine concerns.

10. Subsidiaries governed too

The board must ensure good governance practices in the company's subsidiaries.

Background

11. Fit and proper always

A board approved policy checks directors' fit and proper status at appointment and on a continuing basis.

12. RBI can look anyway

RBI keeps the right to examine any company's directors' fit and proper status in the public interest.

13. The committee screens them

The names committee reads each director's declaration and decides whether to accept them.

14. A yearly declaration

Every March 31 directors declare their information unchanged, and sign deeds of covenants.

15. A quarterly certificate

Every quarter the company tells RBI who joined or left the board, with the chief's certificate.

16. Progress shown to board

The board periodically sees the progress of the risk system and conformity with governance standards.

17. An audit committee of three

The audit committee has at least three board members, with company law powers and duties.

18. Systems audited too

The audit committee makes sure the computer systems are audited as often as the rules say.

19. A nominations committee

The names and pay committee is built with the powers and duties the company law gives it.

20. Quarterly without the chief

If the risk officer reports to the chief executive, the risk committee meets them alone at least quarterly.

21. The risk chief stands free

The chief risk officer reports to the chief executive or the risk committee and carries no business targets.

22. Every product vetted

Every credit product, retail or wholesale, is vetted by the risk officer for inherent and control risks.

23. Three boards at most

An independent director may sit on the boards of at most three middle or upper layer finance companies.

24. Pay policy against risk

A board approved pay policy stops pay from rewarding reckless risk. It sets fixed and variable rules and take-back terms.

25. Control staff paid fixed

Risk, compliance and audit staff are paid independent of the businesses they oversee, mostly fixed.

26. No guaranteed bonus

Guaranteed bonus is out; only a joining bonus for new hires may be considered.

27. Pay can be taken back

Deferred pay faces malus and clawback on poor results or employee misconduct.

28. Own rules, published

The company writes its own governance rules, and the board approves them.

29. On the website

The guidelines go on the company's website for all stakeholders to see.

Chapter V. Directions applicable to NBFCs-Upper Layer (NBFCs-UL)

1. Three years to list

An upper layer company must be listed within three years of RBI naming it to that layer.

2. Leavers are reported

An upper layer company reports when an independent director is removed or resigns before their term ends.

Chapter VI. Repeal and other provisions

1. Old guidance repealed

The earlier governance guidance for these finance companies stands repealed.

2. Old actions stay governed

Action already taken under the old rules stays governed by them.

How this rule has changed

The points above are the rule as it stands today, after every change listed here.

  1. Issued on Nov 28, 2025. This is the date RBI put the rule out.

  2. Changed on Jun 24, 2026.

    • start date. These amendment rules apply from the day the Reserve Bank issues them.
    • scope of change. These amendment rules change the earlier governance rules for non-banking financial companies.
    • government owned NBFC UL. Upper layer non-banking financial companies fully owned and controlled by Government do not need to follow these provisions.

The same subject for other kinds of institution

The same subject for other kinds of institution.

Other RBI rules for NBFCs

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