NBFC-D Liquid Asset Requirement due date — Liquid Asset & Statutory Reserve — Deposit Taking
Also searched as: liquid assets for deposit-taking NBFCs · NBFC-D-LIQUID
A deposit-taking NBFC must invest the prescribed percentage of its deposits in approved liquid assets, and transfer 20% of net profit to the statutory reserve before declaring any dividend.
Next due date
15 January 2027for Q3 FY 2026-27
If it is late: Interest payable to the Reserve Bank on the shortfall under s.45-IB(3)
Get told before NBFC-D Liquid Asset Requirement is due
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- Due
- 15th, 1 month after quarter end
- Frequency
- Quarterly
- If it lapses
- Interest payable to the Reserve Bank on the shortfall under s.45-IB(3)
- Statutory reference
- s.45-IB and s.45-IC, Reserve Bank of India Act 1934; paras 10 and 11, Reserve Bank of India (Non-Banking Financial Companies – Acceptance of Public Deposits) Directions 2025
Where this date comes from
- The instrument
- s.45-IB and s.45-IC, Reserve Bank of India Act 1934; paras 10 and 11, Reserve Bank of India (Non-Banking Financial Companies – Acceptance of Public Deposits) Directions 2025
- The authority
- Reserve Bank of India
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before NBFC-D Liquid Asset Requirement binds an entity:
- RBI-registered NBFC
- deposit-taking NBFC
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- What is the due date of NBFC-D Liquid Asset Requirement?
- It is next due on 15 Jan 2027, for Q3 FY 2026-27. 15th, 1 month after quarter end. It falls due every quarter.
- Who has to file NBFC-D Liquid Asset Requirement?
- It applies to RBI-registered NBFC and deposit-taking NBFC.
- What is the penalty for filing NBFC-D Liquid Asset Requirement late?
- Interest payable to the Reserve Bank on the shortfall under s.45-IB(3)
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.