The Reserve Bank of India has issued a revised Master Circular on Guarantees and Co-acceptances for scheduled commercial banks, excluding payment banks and regional rural banks. The circular consolidates all existing instructions and guidelines on guarantees and co-acceptances issued up to March 31, 2025, as set out in Annex 2. It replaces the previous consolidation circular that covered instructions issued up to March 31, 2024 and does not introduce any new requirements.