The Reserve Bank of India (RBI), on June 10, 2026, issued final amendment directions relating to lending to Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs), after examining stakeholder feedback received on the draft directions released on February 13, 2026. The amendments permit commercial banks to extend finance to REITs, subject to prescribed prudential safeguards, including regulatory exposure limits.
The revised framework also harmonises the existing lending guidelines applicable to InvITs with the prudential safeguards being introduced for REIT financing. To implement these changes, RBI has issued amendments to various regulatory directions covering credit facilities, concentration risk management and capital adequacy applicable to commercial banks, small finance banks and All India Financial Institutions.
Further, RBI clarified that it will not presently amend the disclosure requirements under the Reserve Bank of India (Commercial Banks – Financial Statements: Presentation and Disclosures), 2025, considering the changes in asset classification and capital treatment scheduled to take effect from April 1, 2027 under the Capital Charge for Credit Risk – Standardised Approach Directions, 2026.
[Press Release No. 2026-2027/429]
