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Non-interest revenue | 12 Months Ended
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Mar. 31, 2025
Non-interest revenue | 22. Non-interest revenue Revenue Recognition Deposit-related fees Deposit-related fees consist of fees earned on consumer deposit activities and are generally recognized when the transaction occurs or as the service is performed. Consumer fees are earned on consumer deposit accounts for account maintenance and various transaction-based services, such as ATM transactions, wire transfer activities, check and money order processing, standing instruction processing, cash management services, etc. Lending-related fees Lending-related fees generally represent transactional fees earned from certain loan related services, guarantees and letters of credit (“LCs”). Third-party products-related fees Third-party products related fees consist of fees earned from distribution of third-party products such as insurance and mutual funds. Payments and cards business fees Payments and cards business fees include fees earned from merchant acquiring business and on Credit, Debit, Prepaid or Forex cards, among others. Cards business income includes annual and renewal fees, late and over-limit fees, currency conversion fees, as well as fees earned from interchange, cash advances and other miscellaneous transactions fees. Interchange fees are recognized upon settlement of the credit and debit card payment transactions and are generally determined on a percentage basis for credit and debit cards based on the corresponding payment network’s rates. Substantially all cards business related fees are recognized at the transaction date, except for certain time-based fees such as annual fees, which are recognized over 12 months. Payments business fees include fees earned from merchants net of interchange expenses paid to issuing banks, rentals from point-of-sale machines and merchant service charges. Investment Management Fees Investment management fees from the Mutual fund consists of fees from various schemes which invest in different categories of securities like Equity, Debt etc. received from asset management business. The table below presents the fees and commissions disaggregated by revenue source for the fiscal years ended March 31, 2023, March 31, 2024 and March 31, 2025.
|  | Fiscal year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
Deposit related fees |  | Rs. | 40,749.9 |  |  | Rs. | 45,178.6 |  |  | Rs. | 49,755.2 |  |  | US$ | 582.4 |
Lending related fees |  |  | 48,878.2 |  |  |  | 55,501.7 |  |  |  | 63,372.6 |  |  |  | 741.8 |
Third-party products related fees |  |  | 54,548.9 |  |  |  | 43,049.3 |  |  |  | 49,214.3 |  |  |  | 576.1 |
Payments and cards business fees |  |  | 72,969.0 |  |  |  | 92,568.5 |  |  |  | 104,416.2 |  |  |  | 1,222.2 |
Investment Management Fee |  |  | — |  |  |  | 20,819.1 |  |  |  | 36,902.3 |  |  |  | 432.0 |
Others |  |  | 22,457.7 |  |  |  | 23,848.7 |  |  |  | 20,425.9 |  |  |  | 239.1 |
Fees and commissions |  | Rs. | 239,603.7 |  |  | Rs. | 280,965.9 |  |  | Rs. | 324,086.5 |  |  | US$ | 3,793.6 |
The table below presents the fees and commissions disaggregated by segment for the fiscal years ended March 31, 2023, March 31, 2024 and March 31, 2025.
|  | Fiscal year ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
Retail Banking |  | Rs. | 215,252.5 |  |  | Rs. | 229,890.7 |  |  | Rs. | 254,120.5 |  |  | US$ | 2,974.5 |
Wholesale Banking |  |  | 23,619.5 |  |  |  | 27,844.8 |  |  |  | 30,699.5 |  |  |  | 359.4 |
Treasury Services |  |  | 731.7 |  |  |  | 414.9 |  |  |  | 159.7 |  |  |  | 1.9 |
Insurance services |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | 22,815.5 |  |  |  | 39,106.8 |  |  |  | 457.8 |
Fees and commissions |  | Rs. | 239,603.7 |  |  | Rs. | 280,965.9 |  |  | Rs. | 324,086.5 |  |  | US$ | 3,793.6 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org/606/tableOfContent + Details
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