{"what_this_is":"The machine-readable twin of the BankPulse page for one RBI rulebook. Same points, same dates, same paragraph references as the page a person reads. RBI's own wording is not reproduced here: each point names the RBI paragraph, the character offset into the text BankPulse read and the sha256 of that text, so the claim can be checked against RBI's own document.","schema_version":1,"release_id":"d653cdb0a5","generated_at":"2026-09-15T00:33:59.117975+00:00","id":"md13044","title":"Reserve Bank of India (Regional Rural Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 (updated as on July 01, 2026)","document_kind":"Directions","page":"https://bankpulse.ai/rule/md13044","status":"In force","importance":{"code":"MR","label":"MUST READ","weight":"Must read","why":"Binding RBI Directions naming this institution class in the title","layer":"bankpulse_inference"},"applies_to":{"shown":"Regional rural banks","class_code":"RRB","from":"the document's own title","layer":"bankpulse_inference"},"dates":{"prid":"md13044","mode":"four_dates_v1","published":{"label":"Published","value":"Nov 28, 2025","stated":true,"why":"The day RBI put this document out."},"effective":{"label":"Starts to apply","value":"","stated":false,"why":"Not stated separately in this document. Read the rule itself before you assume a start date."},"transition":{"label":"Time to get ready","value":"","stated":false,"why":"Cannot be worked out until the day it starts to apply is known."},"deadline":{"label":"Last date to act","value":"","stated":false,"why":"No date to act by was found in this document. Other dates may sit inside single paragraphs."},"sources":{"published":"doc_date in data/highlights/md13044.json","effective":"none held","transition":"none held","deadline":"none held"}},"rbi_source":{"url":"https://rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13044","document_date":"Nov 28, 2025","read_by_bankpulse":"2026-08-21 16:18:11 UTC","text_sha256":"dbfbd96fc5f3f2118399dc3c442847f3496c474f63685b9a7172a426a5546346","word_count":6972,"standing_last_checked":"Standing checked on RBI’s Master Directions index, 15 September 2026, 5:58 am IST."},"counts":{"points_shown":56,"points_naming_an_rbi_paragraph":56,"points_stored":56,"actions":0,"amendments":2},"points":[{"n":1,"claim":"md13044-fd7fc82e","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Bad loan norms for RRBs","plain_english":"This paper sets when a loan turns bad for regional rural banks.","rbi_paragraph":"Para 1","rbi_char_offset":3930,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p1","layer":"bankpulse"},{"n":2,"claim":"md13044-1840df20","page_group":"Chapter I. Preliminary","stored_section":"KEY DATES","heading":"Start date","plain_english":"These Directions came into effect on the day RBI issued them.","rbi_paragraph":"Para 2","rbi_char_offset":4104,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p2","layer":"bankpulse"},{"n":3,"claim":"md13044-b5dd1842","page_group":"Chapter I. Preliminary","stored_section":"WHO IT APPLIES TO","heading":"Who is covered","plain_english":"These Directions apply to every regional rural bank.","rbi_paragraph":"Para 3","rbi_char_offset":4169,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p3","layer":"bankpulse"},{"n":4,"claim":"md13044-477f3ca5","page_group":"Chapter I. Preliminary","stored_section":"WHO SHOULD ACT","heading":"Restructured accounts follow that book","plain_english":"Restructured accounts follow the stressed assets rules for income and grading.","rbi_paragraph":"Para 4","rbi_char_offset":4381,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p4","layer":"bankpulse"},{"n":5,"claim":"md13044-80995e3e","page_group":"Chapter I. Preliminary","stored_section":"WHO IT APPLIES TO","heading":"Out of order covers overdrafts","plain_english":"The out of order test covers every overdraft product, business or not.","rbi_paragraph":"Para 5(7)","rbi_char_offset":6805,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p5","layer":"bankpulse"},{"n":6,"claim":"md13044-e3a70ab6","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Overdue means unpaid on time","plain_english":"Any sum not paid on its due date is overdue.","rbi_paragraph":"Para 5(8)","rbi_char_offset":7087,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p6","layer":"bankpulse"},{"n":7,"claim":"md13044-3f5f0331","page_group":"Chapter I. 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Preliminary","stored_section":"THE CORE IDEA","heading":"Short crops defined by exclusion","plain_english":"A short duration crop is any crop that is not a long duration crop.","rbi_paragraph":"Para 5(11)","rbi_char_offset":7546,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p9","layer":"bankpulse"},{"n":10,"claim":"md13044-7e1d9fff","page_group":"Chapter I. Preliminary","stored_section":"THE CORE IDEA","heading":"Enterprise sizes defined elsewhere","plain_english":"Micro, small and medium enterprise are defined by the MSME credit circular.","rbi_paragraph":"Para 6","rbi_char_offset":7930,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":["msme-loan"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p10","layer":"bankpulse"},{"n":1,"claim":"md13044-c318fe7c","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Three months for stock","plain_english":"A stock statement used for drawing power must not be older than three months.","rbi_paragraph":"Para 10(2)","rbi_char_offset":9920,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p11","layer":"bankpulse"},{"n":2,"claim":"md13044-79561d7b","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Older than that is irregular","plain_english":"An account run on a stock statement older than three months is irregular.","rbi_paragraph":"Para 10(3)","rbi_char_offset":10050,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p12","layer":"bankpulse"},{"n":3,"claim":"md13044-c6ec544a","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Three months to renew","plain_english":"A regular or ad hoc limit must be reviewed within three months of its due date.","rbi_paragraph":"Para 11","rbi_char_offset":10151,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p13","layer":"bankpulse"},{"n":4,"claim":"md13044-af7d458f","page_group":"Chapter II. General Instructions","stored_section":"KEY DATES","heading":"Six months is too long","plain_english":"A delay beyond six months in renewal is not acceptable as a discipline.","rbi_paragraph":"Para 13","rbi_char_offset":10513,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p14","layer":"bankpulse"},{"n":5,"claim":"md13044-29e0e7ac","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Thirty days makes SMA-1","plain_english":"An account overdue for thirty days is tagged SMA-1 at that day's run.","rbi_paragraph":"Para 16","rbi_char_offset":11915,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":"An instalment falls due on 1 September and is not paid. The account is tagged SMA-1 when 30 days of continuous overdue are complete. That is at the day-end run on 1 October.","anchor":"https://bankpulse.ai/rule/md13044#p15","layer":"bankpulse"},{"n":6,"claim":"md13044-849dccd7","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Sixty days makes SMA-2","plain_english":"An account overdue past SMA-1 is tagged SMA-2 at the next month's day-end run.","rbi_paragraph":"Para 16","rbi_char_offset":12119,"weight":"MUST KNOW","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p16","layer":"bankpulse"},{"n":7,"claim":"md13044-17e63c7e","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Name the repayment start","plain_english":"Where there is a moratorium, the loan agreement must name the exact repayment start date.","rbi_paragraph":"Para 8(3)","rbi_char_offset":9372,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p17","layer":"bankpulse"},{"n":8,"claim":"md13044-bdc95495","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Drawings need current assets","plain_english":"Drawings on a working capital account must be covered by current assets.","rbi_paragraph":"Para 10(1)","rbi_char_offset":9757,"weight":"DO IT","role":"Branch","team":null,"products_covered":["working-capital"],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p18","layer":"bankpulse"},{"n":9,"claim":"md13044-5c7feb3e","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Flag at day end","plain_english":"An account must be flagged overdue in the day-end run for its due date.","rbi_paragraph":"Para 15","rbi_char_offset":11067,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p19","layer":"bankpulse"},{"n":10,"claim":"md13044-8d55402b","page_group":"Chapter II. General Instructions","stored_section":"WHAT CHANGES","heading":"Disclose in the notes","plain_english":"The position must be shown in the notes to the accounts.","rbi_paragraph":"Para 21","rbi_char_offset":13723,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p20","layer":"bankpulse"},{"n":11,"claim":"md13044-3f561084","page_group":"Chapter II. General Instructions","stored_section":"THE CORE IDEA","heading":"The calendar date rules","plain_english":"The SMA or bad loan date is the calendar date of the day-end run.","rbi_paragraph":"Para 16","rbi_char_offset":11365,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p21","layer":"bankpulse"},{"n":1,"claim":"md13044-f0abf4cc","page_group":"Chapter III. Asset Classification","stored_section":"KEY DATES","heading":"Keep logs three years","plain_english":"Those logs must be kept for at least three years and not be tampered with.","rbi_paragraph":"Para 49(3)","rbi_char_offset":28594,"weight":"MUST KNOW","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p22","layer":"bankpulse"},{"n":2,"claim":"md13044-09c027a2","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"No back-end changes","plain_english":"Data must not be changed from the back end of the database.","rbi_paragraph":"Para 51(4)","rbi_char_offset":32945,"weight":"MUST KNOW","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p23","layer":"bankpulse"},{"n":3,"claim":"md13044-63f396fa","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Fit schedule to cash flow","plain_english":"Repayment dates must be set from the borrower's real cash flow.","rbi_paragraph":"Para 27","rbi_char_offset":17648,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p24","layer":"bankpulse"},{"n":4,"claim":"md13044-71a35acb","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Prove a real cure","plain_english":"Where an account is said to be cured, satisfactory evidence must go to the auditors.","rbi_paragraph":"Para 32","rbi_char_offset":18851,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p25","layer":"bankpulse"},{"n":5,"claim":"md13044-cc94efff","page_group":"Chapter III. Asset Classification","stored_section":"WHO IT APPLIES TO","heading":"Every account in the system","plain_english":"Every borrower account of any size must sit in the automated grading system.","rbi_paragraph":"Para 47(1)","rbi_char_offset":25834,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p26","layer":"bankpulse"},{"n":6,"claim":"md13044-0fb27e10","page_group":"Chapter III. Asset Classification","stored_section":"WHO IT APPLIES TO","heading":"Investments too","plain_english":"Investments must also be covered by the system.","rbi_paragraph":"Para 47(1)","rbi_char_offset":26045,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p27","layer":"bankpulse"},{"n":7,"claim":"md13044-f9a8e85a","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Rules built into the system","plain_english":"The grading rules must be set inside the system to match the regulation.","rbi_paragraph":"Para 47(2)","rbi_char_offset":26101,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p28","layer":"bankpulse"},{"n":8,"claim":"md13044-e4761169","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"System works out provisions","plain_english":"The provision needed must be worked out by the system on pre-set rules.","rbi_paragraph":"Para 47(3)","rbi_char_offset":26215,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p29","layer":"bankpulse"},{"n":9,"claim":"md13044-9ff13608","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Income reversal by system","plain_english":"Income to be reversed on an impaired asset must come from the system, not by hand.","rbi_paragraph":"Para 47(4)","rbi_char_offset":26567,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p30","layer":"bankpulse"},{"n":10,"claim":"md13044-f44cd049","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Update at day end","plain_english":"The grading status must be updated as part of the day-end run.","rbi_paragraph":"Para 48","rbi_char_offset":27007,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p31","layer":"bankpulse"},{"n":11,"claim":"md13044-fd635265","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"A report on demand","plain_english":"A grading report with real dates must be producible at any moment.","rbi_paragraph":"Para 48","rbi_char_offset":27098,"weight":"DO IT","role":"Compliance","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p32","layer":"bankpulse"},{"n":12,"claim":"md13044-2056d870","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"No manual override","plain_english":"There must be no hand override of the system's grading.","rbi_paragraph":"Para 49(1)","rbi_char_offset":27619,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p33","layer":"bankpulse"},{"n":13,"claim":"md13044-e8c4e778","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Board sets who may override","plain_english":"The power to allow an exception must come from the Board approved policy.","rbi_paragraph":"Para 49(2)","rbi_char_offset":27886,"weight":"DO IT","role":"Board","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p34","layer":"bankpulse"},{"n":14,"claim":"md13044-dd6eb2f6","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Every override is audited","plain_english":"Every override must leave an audit trail and face the concurrent and statutory auditors.","rbi_paragraph":"Para 49(2)","rbi_char_offset":28109,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p35","layer":"bankpulse"},{"n":15,"claim":"md13044-5f7db8ea","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Reports to the Audit Committee","plain_english":"Detailed override reports must go to the Audit Committee regularly.","rbi_paragraph":"Para 49(2)","rbi_char_offset":28206,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p36","layer":"bankpulse"},{"n":16,"claim":"md13044-cec03e73","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Log every override","plain_english":"Logs of every override must hold the time, the reason and who did it.","rbi_paragraph":"Para 49(3)","rbi_char_offset":28316,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p37","layer":"bankpulse"},{"n":17,"claim":"md13044-ef1fac8e","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Keep the rules current","plain_english":"The system's business logic must be kept current with the regulation.","rbi_paragraph":"Para 50(2)","rbi_char_offset":29171,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p38","layer":"bankpulse"},{"n":18,"claim":"md13044-b7549e9a","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"One customer, all facilities","plain_english":"The straight through run must take in every facility and holding of one customer.","rbi_paragraph":"Para 51(3)","rbi_char_offset":32426,"weight":"DO IT","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p39","layer":"bankpulse"},{"n":19,"claim":"md13044-e8632177","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Status must reach the core","plain_english":"Where grading runs outside the core system, the status must flow back into it.","rbi_paragraph":"Para 51(3)","rbi_char_offset":32813,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p40","layer":"bankpulse"},{"n":20,"claim":"md13044-213d55f1","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Front end only, once cleared","plain_english":"A data change must come through the application itself, after clearance.","rbi_paragraph":"Para 51(4)","rbi_char_offset":33038,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p41","layer":"bankpulse"},{"n":21,"claim":"md13044-0f1a0c01","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Keep the transaction trail","plain_english":"Audit trails must capture the fields needed to trace a transaction later.","rbi_paragraph":"Para 51(5)","rbi_char_offset":33657,"weight":"DO IT","role":"Audit","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p42","layer":"bankpulse"},{"n":22,"claim":"md13044-9683dd36","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"All fields in the core","plain_english":"Every field needed to spot a bad loan must sit in the core system.","rbi_paragraph":"Para 51(6)","rbi_char_offset":34218,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p43","layer":"bankpulse"},{"n":23,"claim":"md13044-12c090a8","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"A test copy for supervisors","plain_english":"A test copy of the system must be open to supervisors on an onsite visit.","rbi_paragraph":"Para 51(7)","rbi_char_offset":34693,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p44","layer":"bankpulse"},{"n":24,"claim":"md13044-49256acf","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Write an operating procedure","plain_english":"A standard operating procedure for system grading must be written for the staff.","rbi_paragraph":"Para 52","rbi_char_offset":35169,"weight":"DO IT","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p45","layer":"bankpulse"},{"n":25,"claim":"md13044-89cbddee","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Standard means no problem","plain_english":"A standard asset shows no problem and carries no more than normal risk.","rbi_paragraph":"Para 23","rbi_char_offset":14104,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p46","layer":"bankpulse"},{"n":26,"claim":"md13044-7a60676f","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Borrower-level classification","plain_english":"If one loan turns bad, all the borrower's facilities are classified as NPA.","rbi_paragraph":"Para 30","rbi_char_offset":18016,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p47","layer":"bankpulse"},{"n":27,"claim":"md13044-5c75a285","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Security does not save it","plain_english":"Security or the borrower's net worth does not stop an advance being called bad.","rbi_paragraph":"Para 31","rbi_char_offset":18351,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p48","layer":"bankpulse"},{"n":28,"claim":"md13044-bc99edc2","page_group":"Chapter III. Asset Classification","stored_section":"THE CORE IDEA","heading":"Income is not exempt","plain_english":"That exemption does not extend to how income on it is taken.","rbi_paragraph":"Para 34","rbi_char_offset":19661,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p49","layer":"bankpulse"},{"n":29,"claim":"md13044-478091fb","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"State guarantee does not save","plain_english":"A State guaranteed advance still turns bad once dues stay overdue.","rbi_paragraph":"Para 35","rbi_char_offset":19724,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p50","layer":"bankpulse"},{"n":30,"claim":"md13044-43866065","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Consortium goes by own record","plain_english":"In a consortium each member grades the account on its own record of recovery.","rbi_paragraph":"Para 36","rbi_char_offset":20026,"weight":"BACKGROUND","role":"Branch","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p51","layer":"bankpulse"},{"n":31,"claim":"md13044-251e23c4","page_group":"Chapter III. Asset Classification","stored_section":"WHAT CHANGES","heading":"Plan sets the later grade","plain_english":"After a resolution plan is put in place, later grading follows these Directions.","rbi_paragraph":"Para 36","rbi_char_offset":21318,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p52","layer":"bankpulse"},{"n":32,"claim":"md13044-a302793d","page_group":"Chapter III. Asset Classification","stored_section":"WHO SHOULD ACT","heading":"Check before you enter","plain_english":"Data may be entered only after the user is checked and cleared.","rbi_paragraph":"Para 51(1)","rbi_char_offset":30854,"weight":"BACKGROUND","role":"Technology","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p53","layer":"bankpulse"},{"n":1,"claim":"md13044-5d7acda6","page_group":"Chapter IV. Provisioning Norms","stored_section":"WHAT CHANGES","heading":"Writing off loss assets","plain_english":"Banks should write off loss assets completely.","rbi_paragraph":"Para 58","rbi_char_offset":37769,"weight":"DO IT","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p54","layer":"bankpulse"},{"n":1,"claim":"md13044-e5f1598d","page_group":"Chapter VI. Repeal and Other Provisions","stored_section":"WHAT IT REPLACES","heading":"Older rules cancelled","plain_english":"This document cancels the older income recognition and provisioning rules for Commercial Banks.","rbi_paragraph":"Para 69","rbi_char_offset":43023,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p55","layer":"bankpulse"},{"n":2,"claim":"md13044-30fee77a","page_group":"Chapter VI. Repeal and Other Provisions","stored_section":"WHAT IT REPLACES","heading":"Old cases continue","plain_english":"Penalties and legal cases already started under the old rules still continue.","rbi_paragraph":"Para 70","rbi_char_offset":43507,"weight":"BACKGROUND","role":"All staff","team":null,"products_covered":[],"products_excluded":[],"bankpulse_example":null,"anchor":"https://bankpulse.ai/rule/md13044#p56","layer":"bankpulse"}],"actions":[],"amendments":[{"id":"nt13430","title":"Reserve Bank of India (Regional Rural Banks – Income Recognition, Asset Classification and Provisioning) Amendment Directions, 2026","date":"Apr 29, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13430&Mode=0","order":1,"layer":"rbi_source"},{"id":"nt13579","title":"Reserve Bank of India (Regional Rural Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026","date":"Jul 16, 2026","rbi_url":"https://rbi.org.in/Scripts/NotificationUser.aspx?Id=13579&Mode=0","order":2,"layer":"rbi_source"}],"layers":{"rbi_source":"Facts taken from RBI's own document.","bankpulse":"BankPulse's plain-English summary of RBI's document.","bankpulse_inference":"BankPulse's own inference, not stated by RBI."},"rbi_wording_not_included":"By design. BankPulse never republishes RBI's exact sentences. Use rbi_paragraph with rbi_source.url to read RBI's own words.","terms":"BankPulse's plain-English summaries are BankPulse's own work. The underlying regulation is the Reserve Bank of India's. Always check the RBI document named in rbi_source before acting."}