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IRAC / NPA Provisioning Calculator
Pick an asset classification, get the exact RBI-required provisioning rate -- and which direction sets it.
Rates per the Reserve Bank of India (Commercial Banks – Income Recognition, Asset Classification and Provisioning) Directions, 2025 (RBI/DOR/2025-26/164, 28 Nov 2025). Restructured standard advances are governed by a separate direction (Resolution of Stressed Assets, 2025) and are not included in this table -- see that direction for restructuring-specific provisioning.
This is a working aid to help you estimate faster -- not legal, accounting or credit-sanctioning advice, and not a substitute for your bank’s own policy, sanction terms, or the official RBI source. Always confirm the exact current figures on rbi.org.in before relying on any number here.