1. Short title, application and commencement of the Directions
(i) These Directions shall be known as “Non-Banking Financial Companies Auditor’s Report (Reserve Bank) Directions, 2008.”
(ii) These Directions shall apply to every auditor of a non-banking financial company as defined in Section 45 I(f) of the Reserve Bank of India Act, 1934 (2 of 1934) hereinafter referred to as non-banking financial company.
(iii) These Directions shall come into force with immediate effect.
