The IUP Journal of Accounting Research and Audit Practices:
Caselet
Transformation of NGO to NBFC: Case of NMSPL

Article Details
Pub. Date : October, 2021
Product Name : The IUP Journal of Accounting Research and Audit Practices
Product Type : Article
Product Code : IJARAP391021
Author Name : C Anitha*, S Galab** and D Raghunatha Reddy***
Availability : YES
Subject/Domain : Finance
Download Format : PDF Format
No. of Pages : 8

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The income inequalities that have widened the gap between the rich and the poor lead to financial exclusion, consequently depriving access to credit and financial services such as savings, loans, insurance, payments, remittance facilities and financial counseling or advisory services by the formal financial system to underprivileged groups such as weaker sections and low earning groups. The Government of India (GoI) realized the importance of financial inclusionand had taken measures to address the issues of exclusion. The quintessence of financial inclusion is to make sure that a range of suitable financial services are accessible to every individual, enabling them to realize and access the formal financial system.

Microfinance (MF) plays a crucial role in delivering credit to the poor segments of the society, who lack access to formal sources of credit and financial services. Anitha and Reddy (2017) studied the major initiatives taken by the Indian government for the growth of MF in India. MF created a channel to facilitate the formally excluded population who were not eligible to receive through formal sources of funds and financial services due to lack of proper credentials. In MF sector, Microfinance Institutions (MFI) provide credit, thrift and other financial services to these segments.


Initially, Indian microfinance industry witnessed growth of many MFIs, especially NGOs, inspired by Grameen model in Bangladesh to serve the poor. A majority of these NGOs were either registered as trusts or societies.
In January 2000, RBI created a new legal class/entity - Non-Banking Finance Company- Micro Finance Institution (NBFC-MFI) to address the scalability and funding issues of NGOs- MFIs. Around 2005, Indian MF sector witnessed the emergence of a new organizational format the NBFCs. NBFCs are distinguished from other conventional microfinance


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