The Reserve Bank of India has, from time to time, issued several guidelines/instructions/directives to the banks on Prudential Norms for Classification, Valuation and Operation of Investment Portfolio by Banks.
To enable banks to have current instructions in one place, a Master Direction incorporating all the existing guidelines/instructions/directives on the subject has been prepared for the reference of the banks.
Link –https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=12153
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