RBIEffective in 147 days

RBI (Asset Classification, Provisioning and Income Recognition) Directions, 2026 — ECL framework

Reference
2026
Issued
1 Jan 2026
Effective
Upcoming · 1 Apr 2027

Scope

Referenced by R02 as the basis for days-past-due on cards. Title and date only.

verify — sourced from Referenced in R02, pending confirmation against the regulator's text.

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