This document details the Reserve Bank of India's Second Amendment Directions, 2026. It introduces a US Dollar-Rupee swap facility for Foreign Currency Non-Resident (Bank) deposits with tenors of three to five years. The amendments also provide exemptions from Cash Reserve Ratio and Statutory Liquidity Ratio for these deposits and certain Non-Resident External Rupee term deposits. These changes affect how advances are calculated for Adjusted Net Bank Credit and priority sector lending targets. Banks and financial institutions involved in foreign currency and NRE deposits will find this information crucial.