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This book first explains the very details of Commercial banking in India from their history of origin to the banking structure and Role of commercial banks in the Economic development. Then it conceptualizes various aspects of Off balance sheet activities of commercial banks operating in India also with the Policy decisions given by Reserve Bank of India on this matter. Besides this book also outlines the trends of off balance sheet activities of the banks in India for several years.The target audience of this book are the Students, researchers and academicians of Economics and banking, particularly the research scholars in different Universities. The researchers with understanding of derivative contracts will derive benefit the most.