Banking system plays a vital part in the development of an economy. It caters to the need of credit for all the sectors. Money lending and acceptance of deposits are two major functions of a bank. With the onset of Liberalization, Privatization and Globalization the banking sector of our country has also evolved to meet the thrust of International Banking Structure. Though, our banking system helps in socio- profitable development, yet it faces certain obstructions and hindrances in their performing nominated as “risks”. A many major bone’s are Interest threat, market threat, liquidity threat, credit threat, currency threat, counterparty threat and functional threat. Thus, to avoid similar risks disclosure practices have come ineluctable in recent times. In utmost countries, the enactment relating to banks makes it mandatory that banks should have a robust threat operation function. Still, lack of interest towards the degree of commercial disclosures and translucency followed by banking companies led the global economy to face fiscal extremity, fiscal dishonors and frauds each over the world. These fiscal heads and catastrophe have shaken the confidence of the stakeholders on the banking system. A wide range of exploration has been conducted on fiscal reporting practices fastening on particular aspects like general disclosures, commercial governance, commercial social disclosures and threat operation etc, worldwide but veritably many of them have been set up on disclosure practices by Indian banks. therefore, there's a need to give comprehensive view of different aspects of disclosure practices similar as item wise, bank-wise relative performance of the public and private sector banks, punctuality of fiscal reporting and impact of bank’s attributes on punctuality of fiscal reporting on Indian banks etc. The study has been conducted to give overall view of fiscal reporting practices of public and private sector banks in India.