IST,
Master Directions
The Reserve Bank of India has started issuing Master Directions on all regulatory matters beginning January 2016. The Master Directions consolidate instructions on rules and regulations framed by the Reserve Bank under various Acts including banking issues and foreign exchange transactions.
The process of issuing Master Directions involves issuing one Master Direction for each subject matter covering all instructions on that subject. Any change in the rules, regulation or policy is communicated during the year by way of circulars/press releases. The Master Directions will be updated suitably and simultaneously whenever there is a change in the rules/regulations or there is a change in the policy. All the changes will get reflected in the Master Directions available on the RBI website along with the dates on which changes are made.
Explanations of rules and regulations will be issued by way of Frequently Asked Questions (FAQs) after issue of the Master Directions in easy to understand language wherever necessary. The existing set of Master Circulars issued on various subjects will stand withdrawn with the issue of the Master Direction on the subject.
Master Directions
RBI/DOR/2025-26/165 DOR.STR.REC.84/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 4 A. Short title and commencement 4 B. Applicability 4 C. Definitions 5 Chapter II - General Requirements 10 A. Board approved policies: 10 B. Early identification and reporting of stress 12 C. Disclosures 13 D. Supervisory Review 13 Chapter III - Resolution Process 14 A. Review Period 14 B. Inter-Creditor Agreement 14 C. Resolution Plan 15 Chapter IV - Additional Provisioning 19 A. Delayed Implementation of Resolution Plan – Additional Specific Provisioning 19 Chapter V - Prudential Norms Applicable to Restructuring 21 A. Applicability 21 B. Asset Classification Post Restructuring 21 C. Additional Finance 21 D. Asset classification upgrade after satisfactory performance 22 E. Default by a borrower after monitoring period 23 F. Provisioning post Restructuring 23 G. Income Recognition 25 H. Change in Ownership 25 Chapter VI - Special Cases of Restructuring 27 A. Sale and Leaseback Transactions 27 B. Refinancing of Exposures 27 C. Borrowers who have committed Frauds / Malfeasance / Wilful Default 27 D. Compromise Settlements and Technical Write-offs 28 E. Resolution of Accounts Impacted by Natural Calamities 32 F. Projects Under Implementation 32 Chapter VII - Government Debt Relief Schemes (DRS) 39 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 39 Chapter VIII - Prudential Treatment of Instruments Acquired as part of Restructuring 42 A. Asset classification of instruments acquired as part of restructuring 42 B. Provisioning in respect of instruments acquired as part of restructuring 42 C. Valuation of instruments acquired as part of restructuring 42 D. Income Recognition from instruments acquired as part of restructuring 44 Chapter IX - Regulatory Exemptions 46 A. Exemptions from the Reserve Bank Regulations 46 B. Exemptions from Regulations of Securities and Exchange Board of India (SEBI) 46 Chapter X – Special Measures 48 A. Trade Relief Measures 48 Chapter XI - Repeal and Other Provisions 49 A. Repeal and saving 49 B. Application of other laws not barred 49 C. Interpretations 50 Annex 51
RBI/DOR/2025-26/165 DOR.STR.REC.84/21.04.048/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Resolution of Stressed Assets) Directions, 2025 Table of Contents Chapter I - Preliminary 4 A. Short title and commencement 4 B. Applicability 4 C. Definitions 5 Chapter II - General Requirements 10 A. Board approved policies: 10 B. Early identification and reporting of stress 12 C. Disclosures 13 D. Supervisory Review 13 Chapter III - Resolution Process 14 A. Review Period 14 B. Inter-Creditor Agreement 14 C. Resolution Plan 15 Chapter IV - Additional Provisioning 19 A. Delayed Implementation of Resolution Plan – Additional Specific Provisioning 19 Chapter V - Prudential Norms Applicable to Restructuring 21 A. Applicability 21 B. Asset Classification Post Restructuring 21 C. Additional Finance 21 D. Asset classification upgrade after satisfactory performance 22 E. Default by a borrower after monitoring period 23 F. Provisioning post Restructuring 23 G. Income Recognition 25 H. Change in Ownership 25 Chapter VI - Special Cases of Restructuring 27 A. Sale and Leaseback Transactions 27 B. Refinancing of Exposures 27 C. Borrowers who have committed Frauds / Malfeasance / Wilful Default 27 D. Compromise Settlements and Technical Write-offs 28 E. Resolution of Accounts Impacted by Natural Calamities 32 F. Projects Under Implementation 32 Chapter VII - Government Debt Relief Schemes (DRS) 39 A. Prudential treatment in respect of Government Debt Relief Schemes (DRS): 39 Chapter VIII - Prudential Treatment of Instruments Acquired as part of Restructuring 42 A. Asset classification of instruments acquired as part of restructuring 42 B. Provisioning in respect of instruments acquired as part of restructuring 42 C. Valuation of instruments acquired as part of restructuring 42 D. Income Recognition from instruments acquired as part of restructuring 44 Chapter IX - Regulatory Exemptions 46 A. Exemptions from the Reserve Bank Regulations 46 B. Exemptions from Regulations of Securities and Exchange Board of India (SEBI) 46 Chapter X – Special Measures 48 A. Trade Relief Measures 48 Chapter XI - Repeal and Other Provisions 49 A. Repeal and saving 49 B. Application of other laws not barred 49 C. Interpretations 50 Annex 51
పిడిఎఫ్ (RBI/DOR/2025-26/166 DOR.FIN.REC.No.85/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 10 Chapter III - Treatment of Wilful Defaulters
RBI/DOR/2025-26/166 DOR.FIN.REC.No.85/20-16-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Treatment of Wilful Defaulters and Large Defaulters) Directions, 2025 Table of Contents Chapter I - Preliminary 3 Chapter II - Function of Board 10 Chapter III - Treatment of Wilful Defaulters
RBI/DOR/2025-26/167 DOR.ACC.REC.No.86/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short title and commencement 3 B. Applicability 3 Chapter-II Balance Sheet and Profit and Loss Account 4 A. Format of the balance sheet and profit and loss account 4 B. Notes and instructions for compilation 4 C. Guidance on specific issues with respect to certain Accounting Standards 31 Chapter-III Disclosure in Financial Statements – Notes to Accounts 43 A. General 43 B. Presentation 43 C. Disclosure requirements 43 Chapter-IV Consolidated Financial Statements 88 Chapter-V Other Instructions 90 A. Inter-branch account - provisioning for net debit balance 90 B. Reconciliation of Nostro account and treatment of outstanding entries 90 C. Transfer to / appropriation from Reserve funds 91 D. Provisioning for fraud 92 E. Unreconciled balances 93 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 93 G. Window dressing 93 Chapter-VI Repeal and Other Provisions 94 A. Repeal and saving 94 B. Application of other laws not barred 94 C. Interpretations 94 Annex I 96 Annex II 114
RBI/DOR/2025-26/167 DOR.ACC.REC.No.86/21.04.018/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Financial Statements: Presentation and Disclosures) Directions, 2025 Table of Contents Chapter-I Preliminary 3 A. Short title and commencement 3 B. Applicability 3 Chapter-II Balance Sheet and Profit and Loss Account 4 A. Format of the balance sheet and profit and loss account 4 B. Notes and instructions for compilation 4 C. Guidance on specific issues with respect to certain Accounting Standards 31 Chapter-III Disclosure in Financial Statements – Notes to Accounts 43 A. General 43 B. Presentation 43 C. Disclosure requirements 43 Chapter-IV Consolidated Financial Statements 88 Chapter-V Other Instructions 90 A. Inter-branch account - provisioning for net debit balance 90 B. Reconciliation of Nostro account and treatment of outstanding entries 90 C. Transfer to / appropriation from Reserve funds 91 D. Provisioning for fraud 92 E. Unreconciled balances 93 F. Deferred tax liability (DTL) on Special Reserve created under Section 36(1) (viii) of the Income Tax Act, 1961 93 G. Window dressing 93 Chapter-VI Repeal and Other Provisions 94 A. Repeal and saving 94 B. Application of other laws not barred 94 C. Interpretations 94 Annex I 96 Annex II 114
RBI/DOR/2025-26/168 DOR.ACC.REC.87/21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Declaration of dividend 4 A. Board Oversight 4 B. Eligibility criteria for declaration of dividend 4 C. Quantum of dividend payable 5 D. Reporting System 7 Chapter III - Remittance of profit by foreign bank branches 8 Chapter IV - Repeal and Other provisions 9 A. Repeal and saving 9 B. Application of other laws not barred 9 C. Interpretations 10 Annex I - Reporting format for a bank declaring dividend 11 Annex II - Reporting of remittance made by the foreign bank branches 12
RBI/DOR/2025-26/168 DOR.ACC.REC.87/21-02-067/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Prudential Norms on Declaration of Dividends and Remittance of Profit) Directions, 2025 Table of Contents Chapter I - Preliminary 2 A. Short title and commencement 2 B. Applicability 2 C. Definitions 2 Chapter II - Declaration of dividend 4 A. Board Oversight 4 B. Eligibility criteria for declaration of dividend 4 C. Quantum of dividend payable 5 D. Reporting System 7 Chapter III - Remittance of profit by foreign bank branches 8 Chapter IV - Repeal and Other provisions 9 A. Repeal and saving 9 B. Application of other laws not barred 9 C. Interpretations 10 Annex I - Reporting format for a bank declaring dividend 11 Annex II - Reporting of remittance made by the foreign bank branches 12
RBI/DOR/2025-26/169 DOR.AML.REC.No.88/14.01.002/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement. 4 B. Applicability 4 C. Definitions 4 Chapter II – General 16 A. Board of Directors / Policies related guidelines: 16 B. Other General Guidelines: 18 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. CDD Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 F.1 Enhanced Due Diligence 45 F.2 Simplified Due Diligence 48 Chapter VII – Record Management 52 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 54 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 56 Chapter X – Other Instructions 60 Chapter XI – Repeal and Other Provisions 73 A. Repeal and saving 73 B. Application of other laws not barred 73 C. Interpretation 73 Annex – I 75 Annex – II 89
RBI/DOR/2025-26/169 DOR.AML.REC.No.88/14.01.002/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Know Your Customer) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement. 4 B. Applicability 4 C. Definitions 4 Chapter II – General 16 A. Board of Directors / Policies related guidelines: 16 B. Other General Guidelines: 18 Chapter IV – Risk Management 22 Chapter V – Customer Identification Procedure (CIP) 23 Chapter VI – Customer Due Diligence (CDD) Procedure 25 A. CDD Procedure in case of Individuals 25 B. CDD Measures for Sole Proprietary firms 36 C. CDD Measures for Legal Entities 37 D. Identification of Beneficial Owner 39 E. On-going Due Diligence 40 F. Enhanced and Simplified Due Diligence Procedure 45 F.1 Enhanced Due Diligence 45 F.2 Simplified Due Diligence 48 Chapter VII – Record Management 52 Chapter VIII – Reporting Requirements to Financial Intelligence Unit – India 54 Chapter IX – Requirements/obligations under International Agreements - Communications from International Agencies 56 Chapter X – Other Instructions 60 Chapter XI – Repeal and Other Provisions 73 A. Repeal and saving 73 B. Application of other laws not barred 73 C. Interpretation 73 Annex – I 75 Annex – II 89
RBI/DOR/2025-26/170 DOR.MCS.REC.No.89/01-01-032/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III – Customer Service in Branches 15 Chapter IV – Customer Guidance and Protection 21 Chapter V – Financial Inclusion and Accessibility 37 Chapter VI – Payment and Remittance Services 45 Chapter VII – Deposit and Other Liabilities 51 Chapter VIII – Responsible Lending Conduct 89 Chapter IX – Miscellaneous 121 Chapter X – Repeal and Other Provisions 123 Annex I - Format of Comprehensive Notice Board 125 Annex II - Rates at a Quick Glance 127 Annex III - Forms for inventory 132 Annex IV - Settlement of Claims 135 Annex V - Claim form for Accounts with nominee / survivorship clause 142 Annex VI - Claim form for Accounts without nominee / survivorship clause 146 Annex VII - Bond of indemnity / Surety for Deposit accounts 151 Annex VIII - Letter of disclaimer / No objection 154 Annex IX - Declaration / Affidavit 156 Annex X - Inventory form and Acknowledgement for Safe Deposit Lockers 158 Annex XI - Inventory form for Articles in Safe Custody 161 Annex XII - Bond of indemnity with respect to delivery of contents of Safe deposit locker / Articles kept in Safe Custody 163 Annex XIII - Key Facts Statement 165
RBI/DOR/2025-26/170 DOR.MCS.REC.No.89/01-01-032/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Responsible Business Conduct) Directions, 2025 Table of Contents Chapter I – Preliminary 3 Chapter II – Institutional Framework 9 Chapter III – Customer Service in Branches 15 Chapter IV – Customer Guidance and Protection 21 Chapter V – Financial Inclusion and Accessibility 37 Chapter VI – Payment and Remittance Services 45 Chapter VII – Deposit and Other Liabilities 51 Chapter VIII – Responsible Lending Conduct 89 Chapter IX – Miscellaneous 121 Chapter X – Repeal and Other Provisions 123 Annex I - Format of Comprehensive Notice Board 125 Annex II - Rates at a Quick Glance 127 Annex III - Forms for inventory 132 Annex IV - Settlement of Claims 135 Annex V - Claim form for Accounts with nominee / survivorship clause 142 Annex VI - Claim form for Accounts without nominee / survivorship clause 146 Annex VII - Bond of indemnity / Surety for Deposit accounts 151 Annex VIII - Letter of disclaimer / No objection 154 Annex IX - Declaration / Affidavit 156 Annex X - Inventory form and Acknowledgement for Safe Deposit Lockers 158 Annex XI - Inventory form for Articles in Safe Custody 161 Annex XII - Bond of indemnity with respect to delivery of contents of Safe deposit locker / Articles kept in Safe Custody 163 Annex XIII - Key Facts Statement 165
RBI/DOR/2025-26/171 DOR.ORG.REC.No.90/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 4 A. Short Title and Commencement 4 B. Applicability and Scope 4 C. Definitions 8 CHAPTER II – ROLE OF THE BOARD 9 A. Board-Approved Policy
RBI/DOR/2025-26/171 DOR.ORG.REC.No.90/21-04-158/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Managing Risks in Outsourcing) Directions, 2025 Table of Contents CHAPTER I – PRELIMINARY 4 A. Short Title and Commencement 4 B. Applicability and Scope 4 C. Definitions 8 CHAPTER II – ROLE OF THE BOARD 9 A. Board-Approved Policy
RBI/DOR/2025-26/172 DOR.SFG.REC.No.91/30.01.021/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Climate Finance and Management of Climate Change Risks) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 Chapter II – Role of the Board 5 Chapter III – Framework for Acceptance of Green Deposits 6 A. Policy 6 B. Denomination, interest rates and tenor of deposits 6 C. Financing Framework 7 D. Use of Proceeds 8 E. Third-Party Verification / Assurance 10 F. Impact Assessment 10 G. Reporting and Disclosures 11 Chapter IV – Repeal and other provisions 13 A. Repeal and saving 13 B. Application of other laws not barred 13 C. Interpretations 13
RBI/DOR/2025-26/172 DOR.SFG.REC.No.91/30.01.021/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks - Climate Finance and Management of Climate Change Risks) Directions, 2025 Table of Contents Chapter I – Preliminary 3 A. Short Title and Commencement 3 B. Applicability 3 C. Definitions 3 Chapter II – Role of the Board 5 Chapter III – Framework for Acceptance of Green Deposits 6 A. Policy 6 B. Denomination, interest rates and tenor of deposits 6 C. Financing Framework 7 D. Use of Proceeds 8 E. Third-Party Verification / Assurance 10 F. Impact Assessment 10 G. Reporting and Disclosures 11 Chapter IV – Repeal and other provisions 13 A. Repeal and saving 13 B. Application of other laws not barred 13 C. Interpretations 13
RBI/DoR/2025-26/173 DoR.MRG.REC.92/00-00-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 3 D. Scope 4 Chapter II - Computing Exposure for Counterparty Credit Risk arising from Derivative Transactions
RBI/DoR/2025-26/173 DoR.MRG.REC.92/00-00-003/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Directions, 2025 Table of Contents Chapter I - Preliminary 3 A. Short title and commencement 3 B. Applicability 3 C. Definitions 3 D. Scope 4 Chapter II - Computing Exposure for Counterparty Credit Risk arising from Derivative Transactions
RBI/DOR/2025-26/174 DOR.SOG(SPE).REC.No.93/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Miscellaneous) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement 4 B. Applicability 4 C. Definitions 4 Chapter II – Role of the Board 6 A. Board Approved Policies
RBI/DOR/2025-26/174 DOR.SOG(SPE).REC.No.93/13-04-001/2025-26 November 28, 2025 Reserve Bank of India (Commercial Banks – Miscellaneous) Directions, 2025 Table of Contents Chapter I – Preliminary 4 A. Short Title and Commencement 4 B. Applicability 4 C. Definitions 4 Chapter II – Role of the Board 6 A. Board Approved Policies
HTML Example
A paragraph is a self-contained unit of a discourse in writing dealing with a particular point or idea. Paragraphs are usually an expected part of formal writing, used to organize longer prose.
భారతీయ రిజర్వ్ బ్యాంక్ మొబైల్ అప్లికేషన్ను ఇన్స్టాల్ చేయండి మరియు తాజా వార్తలకు త్వరిత యాక్సెస్ పొందండి!
మా యాప్ను ఇన్స్టాల్ చేయడానికి QR కోడ్ను స్కాన్ చేయండి
పేజీ చివరిగా అప్డేట్ చేయబడిన తేదీ:
పేజీ చివరిగా అప్డేట్ చేయబడిన తేదీ: జనవరి 22, 2026
పేజీ చివరిగా అప్డేట్ చేయబడిన తేదీ: జనవరి 22, 2026
