HomeCirculars › RBI/2010-11/487

Small Account Rules for Co-operative Banks under PMLA (2011 RBI Circular)

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Issued by RBI: 26 Apr 2011  ·  Decoded by BankPulse: 20 Jun 2026, 10:00 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI circular (April 26, 2011) directs StCBs/DCCBs to follow PMLA rules for 'small accounts'—savings accounts with annual credits ≤₹1 lakh, monthly withdrawals and transfers ≤₹10,000, and balance ≤₹50,000. NREGA job cards and Aadhaar letters are officially valid KYC documents, but accounts opened solely with these must be treated as small accounts.

What changed

The Government of India amended the PML Rules, 2005 via the Third Amendment Rules, 2010, to formally define 'small account' with specific transaction limits and to expand the list of officially valid documents to include NREGA job cards and Aadhaar letters. RBI's April 26, 2011 circular mandates that co-operative banks treat any account opened solely with these two documents as a small account, subject to all associated restrictions.

What it means for you

Co-operative banks must classify accounts opened using only NREGA job cards or Aadhaar letters as small accounts, imposing strict caps on credits, withdrawals/transfers, and balances. This tightens anti-money laundering compliance by limiting the use of simplified KYC for higher-risk or low-documentation accounts. Banks need to update their account opening procedures and monitoring systems to enforce these limits.

What you must do

Who it affects

State Co-operative Banks (StCBs), District Central Co-operative Banks (DCCBs)

What exactly is a 'small account' under these rules?

A savings account where total credits in a financial year do not exceed ₹1 lakh, aggregate of all withdrawals and transfers in a month is capped at ₹10,000, and the balance at any time is limited to ₹50,000.

If a customer provides both a NREGA job card and a standard ID proof, does the account still become a small account?

No. The small account treatment applies only when the bank relies exclusively on the NREGA job card or Aadhaar letter as the complete KYC document. If additional officially valid documents are used, the account can be opened as a regular account.

Are these rules applicable only to new accounts or also to existing ones?

The circular directs that all accounts opened solely on the basis of NREGA card or Aadhaar letter should be treated as small accounts. This implies both new and existing accounts opened under that condition must be reclassified and subjected to the limits.

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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 20 Jun 2026, 10:00 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=6359&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.