Interest equalisation on pre/post-shipment rupee export credit requires banks to pass benefits and file audited reimbursement claims.
Interest equalisation of 3% per annum applies to pre- and post-shipment rupee export credit for eligible exporters (excluding merchant exporters), covering specified 416 HS lines and MSME exports, subject to minimum processing rules of origin. Banks must fully pass on the benefit-crediting accounts for April-November 2015 claims and reducing charged interest from December 2015-and submit sector-wise consolidated reimbursement claims to RBI in the prescribed format with an External Auditor's Certificate; reimbursements will be made by RBI from government provided revolving funds.

Scheme implementation requires cooperative banks to integrate IT modules and finalise insurer tie ups for online enrolment.
Primary Urban Cooperative Banks must integrate scheme-specific modules into their CBS and BC handheld software to enable online enrolment, issue an acknowledgement slip that can serve as the insurance certificate, finalise MOUs with insurers willing to offer the product on prescribed terms, and appoint a Nodal Officer while furnishing bank and contact details to RBI Regional Offices for transmission to the Ministry of Finance.

Recognition of third gender: banks must include a third gender option in account and KYC forms to ensure access.
Banks are directed to include a third gender option in all forms and applications prescribed by the Reserve Bank or the banks themselves, where any gender classification is envisaged, to implement the Supreme Court's recognition of transgender persons' right to self-identify.

Provisioning for fraud accounts: phased full provisioning within a limited period unless delayed reporting triggers immediate provisioning and supervisory action.
Banks must provide for the entire amount due or for which the bank is liable in respect of frauds, irrespective of security, by phasing provisioning from the quarter of detection and completing it within four quarters; if the fraud is reported late to the Reserve Bank, the entire provisioning must be made immediately and the Reserve Bank may take supervisory action for delays in reporting or provisioning.

Government year end accounting requires banks to extend branch hours and preserve electronic processing to ensure same year posting.
Agency banks must keep counters of designated branches conducting government business open for the full day on the penultimate date and until 8.00 p.m. on the final date of the financial year, while electronic transactions will continue until midnight on the last date. Banks must give adequate publicity to these special arrangements. Separate guidelines on extended clearing sessions/operations for these dates will be issued by the Department of Payment and Settlement Systems.

March residual transactions ensure year end government receipts are recorded in the prior financial year when reported promptly.
Banks must ensure receipts and payments effected up to March 31 are recorded in the same financial year by segregating March transactions. From April 1-15, Nodal/Focal Point branches must prepare distinct daily main scrolls for March Residual Transactions (serially marked) and for April transactions, forward separate Daily Memos and summaries to departmental officers and the bank's Link Cell, which will transmit March Residual advices separately to the Reserve Bank's Central Accounts Section, Nagpur. Cheques realised on or before March 31 are March/Residual Transactions; those realised thereafter are April transactions.