The framework also addresses income recognition norms, treatment of insurance proceeds, acceptance of alternative land ownership certificates, optional fee waivers, and mandatory half-yearly reporting of relief measures or NIL returns by NBFCs. The RBI has issued measures to provide relief in areas affected by natural calamities. Credit assessments carried out by a NBFC shall suitably factor in the possible impact of natural calamities on borrowers who may be impacted by such events. While extending the relief measures under these guidelines, a NBFC shall ensure that the relief measures already provided/ being provided by GoI / States are duly factored in. NBFCs shall upload the data on relief measures as per the format givenIn case no relief measures are extended, a ‘NIL’ statement shall be uploaded by the NBFC.