RBI Master Circular – Prudential norms on Income Recognition, Asset Classification and
Provisioning pertaining to Advances

Please refer to the Master Circular No. DBR.No.BP.BC.2/21.04.048/2015-16 dated July 1, 2015 consolidating instructions / guidelines issued to banks till June 30, 2015 on matters relating to prudential norms on income recognition, asset classification and provisioning pertaining to advances.

This Master Circular consolidates instructions on the above matters issued as on date. A list of circulars consolidated in this Master Circular is contained in the Annex 6.

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