HomeCirculars › RBI/2011-12/592

SDS 1975 Interest Rate Revision: 8.6% and 8.8%

Current · Source: Reserve Bank of India · RBI/2011-12/592 · issued 06 Jun 2012 · ~1 min read
Quick answerRBI notifies two interest rate hikes on Special Deposit Scheme (SDS) 1975 for non-government provident, superannuation, and gratuity funds: 8.6% from Dec 1, 2011, and 8.8% from Apr 1, 2012, until further orders.
The rule, in the simplest words
How it plays out — a real example

A branch operations officer in Indore, Priya, manages SDS 1975 deposits for a local company's gratuity fund. She updates her bank's interest rate tables to 8.6% from December 1, 2011, and 8.8% from April 1, 2012, then recalculates the interest already paid to ensure the fund gets the correct amount, and sends a friendly letter to the company's finance manager explaining the change.

What changed

The Government of India revised interest rates on SDS 1975 deposits. From December 1, 2011, the rate was set at 8.6% per annum. From April 1, 2012, it was further increased to 8.8% per annum, effective until further orders.

What it means for you

Banks handling SDS deposits for non-government provident, superannuation, and gratuity funds must apply the new rates retrospectively from the specified dates. This impacts interest payouts and accounting for these funds, requiring updates to systems and customer communications.

What you must do

Who it affects

State Bank of India and its associates, Allahabad Bank, Bank of Baroda, Bank of India, Bank of Maharashtra, Canara Bank, Central Bank of India, Corporation Bank, Dena Bank, Indian Bank, Indian Overseas Bank, Oriental Bank of Commerce, Punjab National Bank, Syndicate Bank, UCO Bank, Union Bank of India, United Bank of India

❓ Common questions

What is the Special Deposit Scheme (SDS) 1975?

It is a government scheme for non-government provident, superannuation, and gratuity funds, allowing them to deposit surplus funds with the government at notified interest rates.

When do the new interest rates take effect?

The 8.6% rate applies from December 1, 2011, and the 8.8% rate applies from April 1, 2012, until further orders.

Which banks are required to implement these changes?

All scheduled commercial banks listed in the circular, including SBI and its associates, public sector banks, and others handling SDS deposits.

📜 Read the original circular — full text as issued by RBI
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No.H- 7815 /15.01.001/2011-12 June 06, 2012 The Chairman & Managing Director Head Office (Government Accounts Department) State Bank of India and its Associates/ Allahabad Bank /Bank of Baroda /Bank of India /Bank of Maharashtra/Canara Bank / Central Bank of India /Corporation Bank /Dena Bank /Indian Bank/ Indian Overseas Bank/Oriental Bank of Commerce /Punjab National Bank / Syndicate Bank /UCO Bank /Union Bank of India /United Bank of India Dear Sir/Madam, Special Deposit Scheme (SDS), 1975 –Revision of Rate of Interest The Government of India has vide Notifications, as detailed below, notified revision in the interest rates on the deposits under the Special Deposit Scheme for Non-Government Provident, Superannuation and Gratuity Funds, announced in the Ministry of Finance (Department of Economic Affairs) Notification No.F.16(1)-PD/75 dated June 30, 1975. Notification details Rate of Interest With effect from Government of India, Ministry of Finance (Department of Economic Affairs) Notification No.5(4) – B(PD)/2011 dated March 13, 2012 8.6% per annum (eight point six per cent per annum) December 01, 2011 Government of India, Ministry of Finance (Department of Economic Affairs) Notification No.5(4) – B(PD)/2012 dated May 22, 2012 (to be published as a Gazette Notification) 8.8% per annum (eight point eight per cent per annum) April 01, 2012 until further orders. 2. Copies of both the notifications are enclosed . You may please issue suitable instructions to all your Deposit offices and acknowledge receipt. Yours faithfully, (Sangeeta Lalwani) Deputy General Manager THE GAZETTE OF INDIA EXTRAORDINARY PART I - SEC. 1 No. 67 ] New Delhi, TUESDAY, March 13, 2012 / PHALGUNA 23, 1933 MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 13th March 2012 No. 5(4)-B(PD)/2011. – It is hereby notified that the deposits made under the Special Deposit Scheme for Non-Government Provident, Superannuation and Gratuity Funds, announced in the Ministry of Finance (Department of Economic Affairs) Notification No. F. 16(1)-PD/75, dated 30th June, 1975, shall with effect from 1st December, 2011 and until further orders, bear interest at 8.6% (eight point six per cent) per annum. Brajendra Navnit Dy. Secy. (Budget) [TO BE PUBLISHED IN THE GAZETTE OF INDIA: EXTRAORDINARY, PART I – SEC. I] Government of India MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 22nd May, 2012 No. 5(4)-B(PD)/2012. – It is hereby notified that the deposits made under the Special Deposit Scheme for Non-Government Provident, Superannuation and Gratuity Funds, announced in the Ministry of Finance (Department of Economic Affairs) Notification No. F. 16(1)-PD/75, dated 30th June, 1975, shall with effect from 1st April, 2012 and until further orders, bear interest at 8.8% (eight point eight per cent) per annum. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2011-12/592 · issued 06 Jun 2012. The plain-English explanation above is BankPulse’s own independent summary.
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Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (State Bank of India and its associates, Allahabad Bank, Bank of Baroda, Bank of India, Bank of Maharashtra, Canara Bank, Central Bank of India, Corporation Bank, Dena Bank, Indian Bank, Indian Overseas Bank, Oriental Bank of Commerce, Punjab National Bank, Syndicate Bank, UCO Bank, Union Bank of India, United Bank of India), your first concrete step on “SDS 1975 Interest Rate Revision: 8.6% and 8.8%” is: “Update interest rate tables for SDS 1975 deposits to 8.6% from Dec 1, 2011, and 8.8% from Apr 1, 2012.” (RBI issued this 06 Jun 2012).

  1. Circular: RBI/2011-12/592 -- SDS 1975 Interest Rate Revision: 8.6% and 8.8%
  2. Issued: 06 Jun 2012
  3. Action required: Update interest rate tables for SDS 1975 deposits to 8.6% from Dec 1, 2011, and 8.8% from Apr 1, 2012.
  4. Action required: Issue instructions to all deposit offices to apply revised rates on eligible accounts.
  5. Action required: Adjust interest accruals and payouts for the retrospective effective dates.
  6. Action required: Acknowledge receipt of this circular to RBI's DGBA department.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. 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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BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7261&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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