K H Haria & AssociatesChartered Accountants

Preparing a bank-account reactivation file after a regulatory freeze

How to organise bank, departmental and corporate records before approaching the branch.

Identify the actual restriction

Dormant, debit-frozen, lien-marked and attachment-affected accounts require different responses. Obtain the bank's written description of the restriction and the issuing authority or reference number wherever available.

Branch submission file

  • Account and branch details
  • Latest corporate master data
  • Board resolution or authority letter
  • KYC documents of the entity and authorised representative
  • Copies of attachment or departmental communications
  • Destination active-account details, if a transfer is eventually permitted
  • Acknowledged covering letter and visit record

Do not request closure prematurely

Where a legal hold exists, reactivation, transfer and closure may require separate steps. First establish the restriction, then obtain the required release or no-objection, and only thereafter seek transfer or closure.

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