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Non-Banking Financial Company (NBFC) is basically an entity registered under the Companies Act, 1956, which offers financial services such as loans and advances. All NBFCs are registered under the RBI Act 1934, and are governed by the Reserve Bank of India (RBI)
Income recognition by the NBFCs shall be done on the basis of the recognized accounting standards by ICAI. Accordingly,
Operational Manual NBFCs in India
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