REFILE-Indian shares extend falls to near 8-week closing low; HDFC firms top drag

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* NSE index down 0.4 pct, BSE index 0.5 pct lower

* Financials top drag on both indexes

Sept 19 (Reuters) - Indian shares gave up early gains to close lower on Wednesday, declining for a third straight session to their lowest close since late July, dragged by financials such as HDFC Bank Ltd and Housing Development Finance Corp as the rupee hovering near its record low spooked investors.

The broader NSE index fell 0.39 percent to 11,234.35, while the benchmark BSE index declined 0.45 percent to 37,121.22.

HDFC Bank was the top drag on the NSE index, losing 1.4 percent. Housing Development Finance fell 1.4 percent.

The rupee was last at 72.84 per dollar, after strengthening 0.7 percent to 72.4875 earlier in the session. It closed at 72.9750 per dollar in the previous session after hitting a life low of 72.99.

For the mid-day report, click (Reporting by Krishna V Kurup in Bengaluru; Editing by Subhranshu Sahu)