The amendments update the methodology for computing Adjusted Net Bank Credit and off-balance sheet exposures, revise PSL targets, particularly reducing the overall target for Small Finance Banks, and clarify treatment of export credit, microfinance, housing, healthcare, securitisation, co-lending, on- lending, IBPCs and PSLCs. The new provisions permit reliance on external auditors’ certifications for determining PSL eligibility of underlying assets, while imposing caps and reporting safeguards to prevent double counting of benefits. These also introduce eligibility for bank lending to the National Co-operative Development Corporation for on-lending, prescribe revised reporting timelines, rationalise service charge norms, and update population-based classifications and district lists.