RBI

RBI Defers Implementation of Ind AS for Scheduled Commercial Banks

RBI Defers Implementation of Indian Accounting Standards (Ind AS) for Scheduled Commercial Banks 

BI/2018-2019/146
DBR.BP.BC.No.29/21.07.001/2018-19

March 22, 2019

All Scheduled Commercial Banks
(excluding Regional Rural Banks)

Madam / Dear Sir,

Deferral of Implementation of Indian Accounting Standards (Ind AS)

Please refer to paragraph 3 of the Statement on Developmental and Regulatory Policies issued with the First Bi-monthly Monetary Policy 2018-19 on April 5, 2018, wherein the implementation of Ind AS was deferred by one year pending necessary legislative amendments to the Banking Regulation Act, 1949 as also the level of preparedness of many banks.

2. The legislative amendments recommended by the Reserve Bank are under consideration of the Government of India. Accordingly, it has been decided to defer the implementation of Ind AS till further notice.

Yours faithfully,

(Saurav Sinha)
Chief General Manager-in-Charge

Share

Recent Posts

  • Income Tax

Applicability of deeming fiction u/s 50C when property purchased & sold within same year

When property purchased and sold within same year both sale and purchase price has to be adopted by applying same…

2 hours ago
  • ICAI

ICAI defers the effective date of Standard on Quality Management SQM1 and SQM2

ICAI defers the mandatory effective date of SQM 1 and SQM 2 The Council of ICAI, at its 451st Meeting…

3 hours ago
  • Income Tax

Addition based on letter of District Magistrate not recovered during search deleted

Addition deleted as it was made on the basis of letter of District Magistrate which not recovered during the search…

13 hours ago
  • Income Tax

CBDT clarification on threshold for TDS on interest by banks under Income Tax Act 2025

Banks not required to deduct TDS under Income Tax Act 2025 on interest income below threshold limit - CBDT clarification …

15 hours ago
  • Income Tax

Allegations of delay in TDS deposit & person responsible must be tested at trial

Allegations of delay in TDS deposit, role of person responsible are disputed factual matters which must be tested at trial…

1 day ago
  • Income Tax

Generation & allotment of UIN in Form No. 121 declaration for payment without TDS

Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 declaration…

1 day ago