HomeCirculars › RBI/2009-10/303

PMLA Rules Amended: New KYC & NPO Reporting for UCBs

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Issued by RBI: 03 Feb 2010  ·  Decoded by BankPulse: 20 Jun 2026, 17:02 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI mandates UCBs to report NPO transactions above ₹10 lakh to FIU-IND monthly, verify identity for walk-in transactions ≥₹50,000, and maintain records for 10 years. Suspicious transaction reporting must remain confidential.

What changed

The Prevention of Money-laundering Rules were amended in November 2009, introducing a definition for 'non-profit organization' and requiring banks to record all NPO receipts exceeding ₹10 lakh. The record retention period was extended to 10 years, and the requirement to verify identity for non-account based customers (walk-ins) for transactions of ₹50,000 or more was added. The earlier provision allowing identity verification within a reasonable time after the transaction was removed.

What it means for you

UCBs must now systematically monitor and report large NPO transactions, increasing compliance costs and operational focus on anti-money laundering. The stricter walk-in customer verification rule closes a loophole, requiring immediate KYC for cash transactions above ₹50,000. Banks need to update their systems to flag connected transactions and ensure confidentiality of STR filings.

What you must do

Who it affects

All Primary (Urban) Co-operative Banks, Compliance and AML teams, Branch staff handling cash transactions, Non-profit organization account holders

What is the new reporting requirement for non-profit organizations?

UCBs must maintain records of all transactions involving receipts by non-profit organizations exceeding ₹10 lakh (or equivalent in foreign currency) and report these to FIU-IND every month by the 15th of the succeeding month.

How should we handle walk-in customers under the amended rules?

For any transaction of ₹50,000 or more by a non-account based customer, you must verify their identity and address immediately. If you suspect a customer is splitting a larger transaction into smaller ones to avoid this threshold, you must still verify identity and consider filing a Suspicious Transaction Report.

What is the new record retention period?

All records referred to in Rule 3 (including transaction records and client identity documents) must be maintained for a period of ten years from the date of the transaction.

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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 20 Jun 2026, 17:02 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5487&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.