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Reserve Bank of India RBI/2023-24/06 DOR.STR.REC.3/21.04.048/2023-24 April 1, 2023 All Commercial Banks (excluding RRBs) Madam/Dear Sir Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances Please refer to the Master C
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FAQ :
This Master Circular consolidates instructions and guidelines issued by the Reserve Bank of India on prudential norms related to income recognition, asset classification, and provisioning pertaining to advances for commercial banks.
This circular applies to all commercial banks, excluding Regional Rural Banks (RRBs).
The Master Circular consolidates instructions issued up to March 31, 2023.
Yes, it replaces the Master Circular DOR.STR.REC.4/21.04.048/2022-23 dated April 1, 2022.
A list of the circulars consolidated in this Master Circular is provided in Annex 5.
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Notification No : RBI/2023-24/06 DOR.STR.REC.3/21.04.048/2023-24Published in Community & General
Source : https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12472&Mode=0