HomeCirculars › RBI/2023-24/99

MHP Exemption for Factoring Receivables Transfer

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
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Quick answerRBI exempts transfer of factoring receivables from Minimum Holding Period (MHP) if residual maturity ≤90 days and transferee does credit appraisal of drawee. Effective December 28, 2023, via amendment to MD-TLE clause 39.

What changed

RBI added a proviso to clause 39 of the Master Direction on Transfer of Loan Exposures (MD-TLE), exempting eligible transferors from MHP requirements when transferring receivables acquired under factoring business. The exemption applies only if residual maturity at transfer is 90 days or less and the transferee performs proper credit appraisal of the bill drawee.

What it means for you

Banks and NBFCs engaged in factoring can now sell short-term receivables (≤90 days residual maturity) without waiting for the MHP, boosting liquidity and secondary market activity. This eases capital release for factoring portfolios, but lenders must ensure transferees conduct due diligence on drawees to maintain credit quality.

What you must do

Who it affects

Scheduled Commercial Banks (excluding RRBs), All-India Financial Institutions, Non-Banking Financial Companies (including HFCs), Entities engaged in factoring business

What is the Minimum Holding Period (MHP) exemption for factoring receivables?

RBI exempts transfer of factoring receivables from MHP if residual maturity at transfer is ≤90 days and the transferee conducts credit appraisal of the drawee. This applies to eligible transferors under the MD-TLE.

Does this exemption apply to all loan transfers?

No, it only applies to receivables acquired as part of factoring business as defined in the Factoring Regulation Act, 2011. Other loan transfers still require MHP compliance.

What conditions must be met for the MHP exemption?

Two conditions: (1) residual maturity of receivables at transfer must not exceed 90 days, and (2) the transferee must conduct proper credit appraisal of the bill drawee before acquisition.

Track this rule
⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
Official source: RBI/2023-24/99 on rbi.org.in ↗
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · published · 19 Jun 2026, 06:52 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12582&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.