RBI Regulatory Update: Reporting Instructions for AD Category-I Banks Executive Summary To enhance transparency, improve price discovery, and curb speculative activity in the foreign exchange market, the Reserve Bank of India (RBI) has mandated that all offshore Rupee (INR) derivative trades executed globally by related parties of Indian banks must be brought into the domestic […]

On April 27, 2026, the Reserve Bank of India (RBI) issued the final Master Directions on the Standardised Approach for calculating Capital Charge for Credit Risk. These guidelines align the Indian banking sector with international Basel III standards, enhancing the robustness, granularity, and risk sensitivity of capital requirements. The regulations aim to ensure that the

Management Report: RBI Directions on Asset Classification, Provisioning, and Income Recognition Executive Summary The Reserve Bank of India (RBI) has issued the finalized Master Directions on Asset Classification, Provisioning, and Income Recognition, marking a fundamental shift from an incurred-loss model to an Expected Credit Loss (ECL) framework. The guidelines mandate a 3-stage asset classification, transition

1. Executive Summary On April 21, 2026, the Reserve Bank of India (RBI) issued consolidated directions regarding the E-mandate framework for digital payments. The update standardizes the processing of recurring online transactions, enhancing consumer protection through mandatory Additional Factor of Authentication (AFA), flexible mandate controls, and revised transaction limits. This report outlines the changes and

Revised RBI Prudential Norms on Declaration of Dividend & Remittance of Profits (2026) Based on the RBI Press Release (March 10, 2026) and the issuance of five Master Directions and one Amendment Guideline. The extant norms remain valid till FY 2025-26, with the revised frameworks taking effect from Financial Year (FY) 2026-27. Executive Summary The