MUMBAI, India, Feb. 13 -- Reserve Bank of India issued the following notification:
RBI/2025-26/208
DOR.STR.REC.411/21-04-048/2025-26
February 13, 2026
Reserve Bank of India (Rural Co-operative Banks - Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026
Please refer to Reserve Bank of India (Rural Co-operative Banks - Income Recognition, Asset Classification and Provisioning) Directions, 2025 (hereinafter referred to as 'the Directions').
2. With a view to ensuring uniformity in the recognition of overdue income (interest, fee, commission or other income) in Standard advances by Rural Co-operative Banks as well as to harmonise the same in line with other Regulated Entities, it has been decided that i...