Master Circular – Levy of Penal Interest for delayed Reporting/Wrong Reporting/Non-Reporting of Currency Chest Transactions and Inclusion of Ineligible Amounts in Currency Chest Balances

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Penal Interest for Currency Chest Transactions

The Reserve Bank of India has outlined guidelines for penal interest on delayed, wrong, or non-reporting of currency chest transactions.

Reporting Requirements: Banks must report currency chest transactions within the stipulated time limit. A relaxation is provided for strike periods in banks.

Penal Interest: Delays in reporting will attract penal interest, with a maximum limit applicable. Wrong reporting will also incur penal interest.

Inclusion of Ineligible Amounts in Currency Chest Balances

Penal interest will be levied on inclusion of ineligible amounts in currency chest balances.

Rate of Penal Interest

The rate of penal interest will be determined by the Reserve Bank of India.

Levy of Penal Interest at Treasuries

Penal interest will also be applicable to currency chests at treasuries.

Representations

Banks can submit representations to the Reserve Bank of India regarding the levy of penal interest.

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Download: Master Circular – Levy of Penal Interest for delayed Reporting/Wrong Reporting/Non-Reporting of Currency Chest Transactions and Inclusion of Ineligible Amounts in Currency Chest Balances

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