HomeCirculars › RBI/2008-09/186

Interest on Accounts Frozen by Enforcement Authorities

Current · Source: Reserve Bank of India · RBI/2008-09/186 · issued 19 Sep 2008 · ~1 min read
Quick answerRBI mandates that for frozen term deposits, banks must renew at maturity with customer consent, pay overdue interest if delay exceeds 14 days, and credit savings bank interest regularly.
The rule, in the simplest words
How it plays out — a real example

A deposits officer in Varanasi has a customer whose fixed deposit of ₹1 lakh was frozen by the tax department. When the deposit matures, the officer calls the customer to get a written renewal request, renews it for the same 1-year term, and notes it in the ledger. Since the customer's request came 20 days after maturity, the officer calculates interest for those 20 days per bank policy and puts that amount in a separate interest-free sub-account, then sends a registered letter to the tax department and the customer about the renewal and interest rate.

What changed

RBI clarified procedures for paying interest on accounts frozen by enforcement authorities. For term deposits, banks must obtain renewal requests, renew at original term, and handle overdue periods with interest in a separate sub-account. For savings accounts, interest must be credited regularly.

What it means for you

Banks must follow a structured process to ensure frozen term deposits earn interest without disruption, preventing customer grievances. This standardizes handling of frozen accounts, reducing legal risks and ensuring compliance with enforcement orders. Lenders need to update their internal policies for overdue interest and sub-account management.

What you must do

Who it affects

All scheduled commercial banks (excluding RRBs), Customers with accounts frozen by enforcement authorities, Bank operations and compliance teams

❓ Common questions

What happens if the overdue period for a frozen term deposit is less than 14 days?

If the overdue period does not exceed 14 days from the date of the renewal request, the deposit can be renewed from the original maturity date without any special treatment.

How should interest be handled for frozen savings bank accounts?

Banks must continue to credit interest to the frozen savings bank account on a regular basis as per normal practice.

📜 Read the original circular — full text as issued by RBI
RBI/2008-09/186 DBOD.No.Leg.BC.47/09.07.005/2008-09 September 19, 2008 All Scheduled Commercial Banks (Excluding RRBs) Dear Sir, Payment of interest on accounts frozen by banks As banks are aware, at times they are required to freeze the accounts of customers based on the orders of the enforcement authorities. An issue has been raised regarding payment of interest on such frozen accounts. 2. The issue was examined in consultation with Indian Banks’ Association and banks are advised to follow the procedure detailed below in the case of Term Deposit Accounts frozen by the enforcement authorities: (i) A request letter may be obtained from the customer for renewal for a term equal to the original term, on maturity. (ii) No new receipt is required to be issued. However, suitable note may be made regarding renewal in the deposit ledger. (iii) Renewal of deposit may be advised by registered letter / speed post / courier service to the concerned Government department under advice to the depositor. In the advice to the depositor, the rate of interest at which the deposit is renewed should also be mentioned. (iv) If overdue period does not exceed 14 days on the date of receipt of the request letter, renewal may be done from the date of maturity. If it exceeds 14 days, banks may pay interest for the overdue period as per the policy adopted by them, and keep it in a separate interest free sub-account which should be released when the original fixed deposit is released. 3. Further, with regard to the savings bank accounts frozen by the enforcement authorities, banks may continue to credit the interest to the account on a regular basis. Yours faithfully, (Prashant Saran) Chief General Manager-in-Charge
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2008-09/186 · issued 19 Sep 2008. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (All scheduled commercial banks (excluding RRBs), Customers with accounts frozen by enforcement authorities, Bank operations and compliance teams), your first concrete step on “Interest on Accounts Frozen by Enforcement Authorities” is: “Obtain written renewal request from customer for frozen term deposits at maturity.” (RBI issued this 19 Sep 2008).

  1. Circular: RBI/2008-09/186 -- Interest on Accounts Frozen by Enforcement Authorities
  2. Issued: 19 Sep 2008
  3. Action required: Obtain written renewal request from customer for frozen term deposits at maturity.
  4. Action required: Renew deposit at original term without issuing new receipt; note renewal in ledger.
  5. Action required: Advise government department and depositor via registered post about renewal and interest rate.
  6. Action required: If overdue period exceeds 14 days, pay interest per bank policy and keep in separate interest-free sub-account until release.
  7. Action required: Continue crediting interest to frozen savings bank accounts regularly.
  8. Owner: ____________ Target date: ____________
  9. Board/committee approval needed? Y / N
  10. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4483&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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