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Corporate Laws Central Ministry of Finance Reserve Bank of India Act, 1934 (as applicable to Financial Sector)

RBI issues RBI (Small Finance Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026

16-Jul-2026 | RBI/2026-27/196 DOR.STR.REC.161/21-04-048/2026-27

RBI has issued RBI (Small Finance Banks – Income Recognition, Asset Classification and Provisioning) Second Amendment Directions, 2026 effective from 1st October, 2026 Through this amendment, paragraphs 68C and 68D have been inserted. Paragraph 68C provides that any accrued but unrealised interest and/or charges relating to periods prior to the acquisition of a Specified Non-Financial Asset (SNFA) shall not be recognised as income upon acquisition of the SNFA. Where such income has already been recognised in respect of any SNFA outstanding in the books of a bank as on September 30, 2026, it shall be reversed through the Profit and Loss Account by September 30, 2027, to the extent it remains unrealised. Paragraph 68D provides that any income received from an SNFA shall be recognised as non-interest/other income in the financial year in which it is realised. It further provides that any expenses incurred towards the upkeep of an SNFA shall be recognised in the income statement in the financial year in which they are incurred.

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Recent Posts in Corporate Laws

Corporate Laws

CDSL reiterate the Master circular for Debenture Trustees issued by SEBI

29-Sep-2026 | CDSL/OPS/RTA/POLCY/2026/282

CDSL reiterated the Master circular for Debenture Trustees issued by SEBI Through this communique, Issuer and RTAs are advised to refer the

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Corporate Laws

IFSCA extends timeline for completion of certification courses by Fund Management Entity personnel

29-Sep-2026 | F. No. IFSCA-AIF/127/2026-Capital Markets/1

IFSCA has extended the deadline for Fund Management Entities to ensure successful completion of the prescribed certification courses by thei

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Corporate Laws

RBI issues Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/ 1989 ISIL (Da'esh) & Al-Qaida Sanctions List: Amendment of 1 Entry

29-Sep-2026 | RBI/2026-27/271 DOR.AML.REC.234/14.06.001/2026-27

RBI has issued a circular regarding the implementation of Section 51A of the UAPA (Unlawful Activities Prevention Act) of 1967. This circula

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Corporate Laws

CDSL reiterate the Master circular for Debenture Trustees issued by SEBI

29-Sep-2026 | CDSL/OPS/DP/POLCY/2026/676

CDSL reiterated the Master circular for Debenture Trustees issued by SEBI Through this communique, Depository Participants are advised to r

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Recent Posts

Corporate Laws

CDSL reiterate the Master circular for Debenture Trustees issued by SEBI

29-Sep-2026 | CDSL/OPS/RTA/POLCY/2026/282

CDSL reiterated the Master circular for Debenture Trustees issued by SEBI Through this communique, Issuer and RTAs are advised to refer the

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Industry specific-Medical

PG Medical Seat Matrix for Academic Year 2026–27 Compliance with Approved Seat Capacity

29-Sep-2026 | No. M-19011/20/2025/NMC/PGMARB (e-8355689)

The National Medical Commission has issued directions regarding the Postgraduate (PG) Seat Matrix for Academic Year 2026–27, as on 29

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Industry specific- Telecommunication equipment

Telecom Consumers Protection (Thirteenth Amendment) Regulations, 2026

21-Sep-2026 | No. RG-8/(2)/2025-A DV_FEA-I

The Telecom Regulatory Authority of India has amended the Telecom Consumers Protection Regulations, 2012 to require every service provider t

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Industry specific- Telecommunication equipment

Revision of Essential Requirements Standard for E-band Fixed Radio Relay System

18-Sep-2026 | S.O. 5144(E)

The Central Government has notified the revised standard TEC56432609 Essential Requirements for E-band Fixed Radio Relay System under the T

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