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RBI Master Circular on Guarantees, Co-Acceptances & LCs for UCBs

Live · in forceNo withdrawal recorded as of 19 Jun 2026. Reviewed by Vikram Jain; always verify against the official RBI source below.
⏱ ~1 min read
Quick answerRBI issued a revised Master Circular consolidating all instructions on guarantees, co-acceptances, and letters of credit for Urban Co-operative Banks (UCBs) up to March 31, 2024. No new guidelines are introduced; it's purely a compilation of existing rules.

What changed

This Master Circular updates the previous one dated April 1, 2023, by incorporating all instructions issued up to March 31, 2024. It does not contain any new instructions or guidelines, only consolidates existing ones.

What it means for you

UCBs must continue to follow existing norms on guarantees, co-acceptances, and LCs, including limits on guarantee volume (10% of owned resources) and unsecured guarantees (25% of owned funds or total guarantees, whichever is lower). The circular reinforces caution in issuance, especially for performance guarantees (only scheduled banks can issue them) and deferred payment guarantees.

What you must do

Who it affects

Primary (Urban) Co-operative Banks (UCBs), Bank management and credit departments handling guarantees and LCs, Compliance and risk management teams in UCBs

Does this Master Circular introduce any new rules for UCBs?

No, it only consolidates all existing instructions issued up to March 31, 2024, without adding new guidelines.

What is the maximum tenure for guarantees issued by UCBs?

Guarantees should be short-term and not exceed ten years in any case.

Can all UCBs issue performance guarantees?

Only scheduled UCBs may issue performance guarantees, subject to due caution; non-scheduled UCBs can only issue financial guarantees.

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⏳ How this rule evolved — History Map →Full RBI rulebook crosswalk →
Official source: RBI/2024-25/04 on rbi.org.in ↗
AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · published · 19 Jun 2026, 06:18 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12647&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.