RBI Master Circular- Prudential Norms on Income Recognition, Asset Classification & Provisioning: It updates the previous Master Circular, by consolidating all instructions and guidelines on income recognition, asset classification, and provisioning for advances issued by the RBI up to 31st March 2025, applicable to all Scheduled Commercial Banks, excluding Regional Rural Banks (RRBs). (RBI Notification 13/2025 Dated 01/04/2025)