Previously, the LEF circular exempted “deposits maintained with NABARD on account of shortfall in achievement of targets for priority sector lending” from being considered for exposure limits. The new amendment extends this exemption to include contributions made by scheduled commercial banks to funds with NHB (National Housing Bank), SIDBI (Small Industries Development Bank of India), MUDRA Ltd., or any other entity specified by the RBI, when these contributions are made due to a shortfall in meeting priority sector lending targets.