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Fraud Classification and Reporting: Updated Master Circular

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Issued by RBI: 01 Jul 2009  ·  Decoded by BankPulse: 20 Jun 2026, 19:26 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI's updated Master Circular consolidates fraud reporting norms as of June 30, 2009. Banks must report frauds promptly, with strict timelines and staff accountability, to avoid penal action under Section 47(A) of the Banking Regulation Act, 1949.

What changed

The Master Circular consolidates all instructions issued since July 1, 2008, including clarifications from the past year. It updates the reporting framework for frauds, emphasizing timely submission and complete information to RBI.

What it means for you

Banks face stricter compliance on fraud reporting timelines, with potential penal action under Section 47(A) of the Banking Regulation Act, 1949 for delays. The circular reinforces the need for internal checks and prompt alerts to prevent similar frauds across the system.

What you must do

Who it affects

All commercial banks (excluding RRBs), Financial institutions, Bank board and special committee for frauds over Rs. 1 crore

What is the key update in this Master Circular?

It consolidates all fraud reporting instructions issued since July 1, 2008, including clarifications, and emphasizes timely reporting with staff accountability.

What are the penalties for delayed fraud reporting?

Banks are liable for penal action under Section 47(A) of the Banking Regulation Act, 1949 for delays in reporting frauds to RBI.

Which frauds require reporting to the board's special committee?

Frauds involving Rs. 1.00 crore and above must be reported to a special committee of the board.

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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, 19:26 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=5111&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.