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# TaxGuru: Complete Tax Solution

> Tax Guru is a reliable source for latest Income Tax, GST \& Company Law Related Information, providing Solution to CA, CS, CMA, Advocate, MBA \& Taxpayers

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- [RBI \(NBFCs – Income Recognition, Asset Classification \& Provisioning\) Amendment Directions, 2026](https://taxguru.in/rbi/rbi-non-banking-financial-companies-income-recognition-asset-classification-provisioning-amendment-directions-2026.html): The RBI has amended IRACP norms to permit NBFCs to factor in Default Loss Guarantee arrangements while computing Expected Credit Loss, subject to IndAS conditions\. The changes apply immediately\.
- [RBI \(Rural Co\-operative Banks – Income Recognition, Asset Classification and Provisioning\) Amendment Directions, 2026](https://taxguru.in/rbi/rbi-rural-co-operative-banks-income-recognition-asset-classification-provisioning-amendment-directions-2026.html): Rural Co\-operative Banks can now recognise income on accrual basis for Standard assets, but must follow cash basis for non\-Standard loans and reverse unrealised income on NPA classification\.
- [RBI \(Non\-Banking Financial Companies – Credit Facilities\) Amendment Directions, 2026](https://taxguru.in/rbi/rbi-non-banking-financial-companies-credit-facilities-amendment-directions-2026.html): The RBI amended NBFC Credit Facilities Directions to align asset classification and provisioning with updated prudential norms\. The change ensures uniform application of income recognition and provisioning standards\.
- [SEBI Proposes Reporting Relaxation for Brokers to Boost Ease of Doing Business](https://taxguru.in/sebi/sebi-proposes-reporting-relaxation-brokers-boost-ease-business.html): SEBI has proposed amendments to relax bank and demat account reporting norms for stock brokers, especially those that are banks or primary dealers\. The move aims to harmonize requirements and enhance regulatory efficiency\.
- [SEBI Proposes New Base Price Norms for ETFs to Remove T\-2 NAV Lag](https://taxguru.in/sebi/sebi-proposes-base-price-norms-etfs-remove-t-2-nav-lag.html): SEBI has proposed shifting ETF base price determination from T\-2 NAV to T\-1 metrics to reduce pricing lag and operational risks\. Public comments are invited on the revised framework\.

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