Master Circular on the Income Recognition

Master Circular on the Income Recognition, Asset Classification, Provisioning and Other Related Matters – UCBs

Please refer to our Master Circular DOR.STR.REC.5/21.04.048/2022-23 dated April 1, 2022 on the captioned subject. The enclosed Master Circular consolidates and updates all the instructions / guidelines on the subject issued till date as listed in the Annex 9.

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