HomeCirculars › RBI/2026-27/168

SFB Customer Liability Rules for Unauthorised Digital Transactions Updated

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Live · in forceNo withdrawal recorded as of 25 Jun 2026. Reviewed by our expert review panel; always verify against the official RBI source below.
Issued by RBI: FY 2026-27  ·  Decoded by BankPulse: 25 Jun 2026, 13:46 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI revised liability rules for SFB customers on unauthorised electronic transactions, effective Jan 1, 2027. New definitions for card-present/not-present, negligence (customer & bank), and shadow reversal are added. Banks must update systems and customer communication.

What changed

RBI amended the SFB Responsible Business Conduct Directions, 2025, inserting definitions for Card Not Present, Card Present, electronic banking transaction, fraudulent EBT, customer negligence, SFB negligence, shadow reversal, third-party breach, and unauthorised EBT. These apply to transactions from January 1, 2027.

What it means for you

SFBs must clearly define customer and bank negligence in unauthorised transactions, impacting liability determination. The shadow reversal provision requires provisional credit for fraudulent EBTs, affecting cash flow and operational processes. Banks need to align systems and training with these new definitions.

What you must do

Who it affects

Small Finance Banks (SFBs), SFB customers using electronic banking transactions, SFB compliance and risk management teams, Digital payments and card operations departments

What is the effective date for these amended directions?

The directions apply to electronic banking transactions undertaken by customers on or after January 1, 2027.

What does 'shadow reversal' mean in this context?

Shadow reversal is the temporary or provisional credit of the amount involved in a fraudulent electronic banking transaction, as defined in the amended directions.

How is customer negligence defined under the new rules?

Customer negligence includes failing to safeguard credentials, not promptly reporting fraud or lost cards, ignoring bank scam warnings, downloading malicious apps, or not updating contact details with the bank.

Key dataSee the live numbers behind this topic: Credit & Deposit Growth, NPA / Asset-Quality Tracker, RBI Penalty Tracker — updated from official RBI data.
Key termsPlain-English definitions of terms in this circular — see the full Indian banking glossary. Key Facts Statement (KFS) · Gross NPA (GNPA) · Special Mention Account (SMA) · KYC / AML
AI-drafted · 3-model AI consensus fact-check · under the editorial review of our expert review panel · decoded & published by BankPulse · 25 Jun 2026, 13:46 IST
Official RBI source: https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=13544&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert review panel. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.
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