<?xml version="1.0" encoding="UTF-8" standalone="no"?><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2022-03-31/in-capmkt" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/RelatedPartyTransactions/2022-03-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-types="https://www.sebi.gov.in/xbrl/2022-03-31/in-capmkt-types" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef xlink:href="in-capmkt-ent-2022-03-31.xsd" xlink:type="simple"/><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier 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scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">IOB</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2023-09-30</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:RelatedPartyTransactionAxis"><in-capmkt:RelatedPartyTransactionDomain>RelatedPartyTransactionDomain5</in-capmkt:RelatedPartyTransactionDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="RelatedPartyTransaction5"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">IOB</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2024-03-31</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:RelatedPartyTransactionAxis"><in-capmkt:RelatedPartyTransactionDomain>RelatedPartyTransactionDomain5</in-capmkt:RelatedPartyTransactionDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><in-capmkt:NameOfTheCompany contextRef="MainI">INDIAN OVERSEAS BANK</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">532388</in-capmkt:ScripCode><in-capmkt:NSESymbol contextRef="MainI">IOB</in-capmkt:NSESymbol><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:DateOfStartOfFinancialYear contextRef="MainD">2023-04-01</in-capmkt:DateOfStartOfFinancialYear><in-capmkt:DateOfEndOfFinancialYear contextRef="MainD">2024-03-31</in-capmkt:DateOfEndOfFinancialYear><in-capmkt:ReportingPeriod contextRef="MainD">Second half yearly</in-capmkt:ReportingPeriod><in-capmkt:DateOfStartOfReportingPeriod contextRef="MainD">2023-10-01</in-capmkt:DateOfStartOfReportingPeriod><in-capmkt:DateOfEndOfReportingPeriod contextRef="MainD">2024-03-31</in-capmkt:DateOfEndOfReportingPeriod><in-capmkt:LevelOfRoundingUsedInFinancialStatements contextRef="MainD">Lakhs</in-capmkt:LevelOfRoundingUsedInFinancialStatements><in-capmkt:WhetherTheCompanyHasAnyRelatedParty contextRef="MainD">true</in-capmkt:WhetherTheCompanyHasAnyRelatedParty><in-capmkt:WhetherTheCompanyHasEnteredIntoAnyRelatedPartyTransactionDuringThePeriod contextRef="MainD">true</in-capmkt:WhetherTheCompanyHasEnteredIntoAnyRelatedPartyTransactionDuringThePeriod><in-capmkt:WeDeclareThatTheAcceptanceOfFixedDepositsByTheBansOrNonBankingFinanceCompanyAreAtTheTermsUniformlyApplicableOrOfferedToAllShareholdersOrPublic contextRef="MainD">Yes</in-capmkt:WeDeclareThatTheAcceptanceOfFixedDepositsByTheBansOrNonBankingFinanceCompanyAreAtTheTermsUniformlyApplicableOrOfferedToAllShareholdersOrPublic><in-capmkt:WeDeclareThatTheScheduledCommercialBankAsPerRBICircularRBIDBR20151619DatedMarch032016HasAllowedAdditionalInterestOfOnePerCentPerAnnumOverAndAboveTheRateOfInterestMentionedInTheScheduleOfInterestRatesOnSavings contextRef="MainD">Yes</in-capmkt:WeDeclareThatTheScheduledCommercialBankAsPerRBICircularRBIDBR20151619DatedMarch032016HasAllowedAdditionalInterestOfOnePerCentPerAnnumOverAndAboveTheRateOfInterestMentionedInTheScheduleOfInterestRatesOnSavings><in-capmkt:WhetherTheCompanyIsAHighValueDebtListedEntityAccordingToRegulation151A contextRef="MainD">true</in-capmkt:WhetherTheCompanyIsAHighValueDebtListedEntityAccordingToRegulation151A><in-capmkt:IfTheCompanyIsAHighValueDebtListedEntityAccordingToRegulation151AThenWhetherComplyingWithProvisoToRegulation239 contextRef="MainD">true</in-capmkt:IfTheCompanyIsAHighValueDebtListedEntityAccordingToRegulation151AThenWhetherComplyingWithProvisoToRegulation239><in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction contextRef="D_RelatedPartyTransaction1">INDIAN OVERSEAS BANK</in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction><in-capmkt:NameOfCounterParty contextRef="D_RelatedPartyTransaction1">Mr Ajay Kumar Srivastava</in-capmkt:NameOfCounterParty><in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary contextRef="D_RelatedPartyTransaction1">Managing Director &amp; CEO</in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary><in-capmkt:TypeOfRelatedPartyTransaction contextRef="D_RelatedPartyTransaction1">Remuneration</in-capmkt:TypeOfRelatedPartyTransaction><in-capmkt:RemarksOnApprovalByAuditCommittee contextRef="D_RelatedPartyTransaction1">Not applicable</in-capmkt:RemarksOnApprovalByAuditCommittee><in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod contextRef="D_RelatedPartyTransaction1" decimals="-3" unitRef="INR">2152000</in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction_PY1" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction1" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:RelatedPartyTransactionExplanatory contextRef="D_RelatedPartyTransaction1">&lt;div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""&gt;&lt;div&gt;&lt;div style="margin: 0px; padding: 0px; outline: 0px; border: 0px currentColor; border-image: none; font-size: 13px; box-sizing: border-box;"&gt;&lt;font size="3"&gt;
&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;In
line with Para 9 of the AS-18- “Related Party Disclosure” issued by ICAI, the Transactions
with Associate Enterprises have not been disclosed which exempts the State Controlled
Enterprises from making any disclosures pertaining to transactions with other
State Controlled Enterprises.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 2cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Further,
transactions in the nature of Banker-Customer relationship including those with
KMP and relatives of KMP have not been disclosed in terms of Para-5 of AS-18.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 1cm; text-align: justify; text-indent: 7.1pt;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Whole Time Directors are construed to be
KMPs as per RBI Master Directions.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Being
a listed Bank, the disclosures regarding Related Party Transactions Involving Loans,
Inter-Corporate Deposits, Advances, or Investments made or given by the Bank,
is Not Applicable.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</in-capmkt:RelatedPartyTransactionExplanatory><in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction contextRef="D_RelatedPartyTransaction2">INDIAN OVERSEAS BANK</in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction><in-capmkt:NameOfCounterParty contextRef="D_RelatedPartyTransaction2">Ms S Srimathy</in-capmkt:NameOfCounterParty><in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary contextRef="D_RelatedPartyTransaction2">Executive Director</in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary><in-capmkt:TypeOfRelatedPartyTransaction contextRef="D_RelatedPartyTransaction2">Remuneration</in-capmkt:TypeOfRelatedPartyTransaction><in-capmkt:RemarksOnApprovalByAuditCommittee contextRef="D_RelatedPartyTransaction2">Not applicable</in-capmkt:RemarksOnApprovalByAuditCommittee><in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod contextRef="D_RelatedPartyTransaction2" decimals="-3" unitRef="INR">1846000</in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction_PY2" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction2" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:RelatedPartyTransactionExplanatory contextRef="D_RelatedPartyTransaction2">&lt;div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""&gt;&lt;div&gt;&lt;div style="margin: 0px; padding: 0px; outline: 0px; border: 0px currentColor; border-image: none; font-size: 13px; box-sizing: border-box;"&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;In
line with Para 9 of the AS-18- “Related Party Disclosure” issued by ICAI, the Transactions
with Associate Enterprises have not been disclosed which exempts the State Controlled
Enterprises from making any disclosures pertaining to transactions with other
State Controlled Enterprises.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 2cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Further,
transactions in the nature of Banker-Customer relationship including those with
KMP and relatives of KMP have not been disclosed in terms of Para-5 of AS-18.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 1cm; text-align: justify; text-indent: 7.1pt;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Whole Time Directors are construed to be
KMPs as per RBI Master Directions.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Being
a listed Bank, the disclosures regarding Related Party Transactions Involving Loans,
Inter-Corporate Deposits, Advances, or Investments made or given by the Bank,
is Not Applicable.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;

&lt;/font&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</in-capmkt:RelatedPartyTransactionExplanatory><in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction contextRef="D_RelatedPartyTransaction3">INDIAN OVERSEAS BANK</in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction><in-capmkt:NameOfCounterParty contextRef="D_RelatedPartyTransaction3">Mr Sanjay Vinayak Mudaliar</in-capmkt:NameOfCounterParty><in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary contextRef="D_RelatedPartyTransaction3">Executive Director</in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary><in-capmkt:TypeOfRelatedPartyTransaction contextRef="D_RelatedPartyTransaction3">Remuneration</in-capmkt:TypeOfRelatedPartyTransaction><in-capmkt:RemarksOnApprovalByAuditCommittee contextRef="D_RelatedPartyTransaction3">Not applicable</in-capmkt:RemarksOnApprovalByAuditCommittee><in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod contextRef="D_RelatedPartyTransaction3" decimals="-3" unitRef="INR">1221000</in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction_PY3" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction3" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:RelatedPartyTransactionExplanatory contextRef="D_RelatedPartyTransaction3">&lt;div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""&gt;&lt;div&gt;&lt;div style="margin: 0px; padding: 0px; outline: 0px; border: 0px currentColor; border-image: none; font-size: 13px; box-sizing: border-box;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;In line with Para 9 of the AS-18- “Related Party Disclosure” issued by ICAI, the Transactions with Associate Enterprises have not been disclosed which exempts the State Controlled Enterprises from making any disclosures pertaining to transactions with other State Controlled Enterprises.&lt;/span&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 2cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Further, transactions in the nature of Banker-Customer relationship including those with KMP and relatives of KMP have not been disclosed in terms of Para-5 of AS-18.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 1cm; text-align: justify; text-indent: 7.1pt;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Whole Time Directors are construed to be KMPs as per RBI Master Directions.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Being a listed Bank, the disclosures regarding Related Party Transactions Involving Loans, Inter-Corporate Deposits, Advances, or Investments made or given by the Bank, is Not Applicable.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;&lt;/div&gt;</in-capmkt:RelatedPartyTransactionExplanatory><in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction contextRef="D_RelatedPartyTransaction4">INDIAN OVERSEAS BANK</in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction><in-capmkt:NameOfCounterParty contextRef="D_RelatedPartyTransaction4">Mr Joydeep Dutta Roy</in-capmkt:NameOfCounterParty><in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary contextRef="D_RelatedPartyTransaction4">Executive Director</in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary><in-capmkt:TypeOfRelatedPartyTransaction contextRef="D_RelatedPartyTransaction4">Remuneration</in-capmkt:TypeOfRelatedPartyTransaction><in-capmkt:RemarksOnApprovalByAuditCommittee contextRef="D_RelatedPartyTransaction4">Not applicable</in-capmkt:RemarksOnApprovalByAuditCommittee><in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod contextRef="D_RelatedPartyTransaction4" decimals="-3" unitRef="INR">747000</in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction_PY4" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction4" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:RelatedPartyTransactionExplanatory contextRef="D_RelatedPartyTransaction4">&lt;div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""&gt;&lt;div&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;In line with Para 9 of the AS-18- “Related Party Disclosure” issued by ICAI, the Transactions with Associate Enterprises have not been disclosed which exempts the State Controlled Enterprises from making any disclosures pertaining to transactions with other State Controlled Enterprises.&lt;/span&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 2cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Further, transactions in the nature of Banker-Customer relationship including those with KMP and relatives of KMP have not been disclosed in terms of Para-5 of AS-18.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 1cm; text-align: justify; text-indent: 7.1pt;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Whole Time Directors are construed to be KMPs as per RBI Master Directions.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Being a listed Bank, the disclosures regarding Related Party Transactions Involving Loans, Inter-Corporate Deposits, Advances, or Investments made or given by the Bank, is Not Applicable.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</in-capmkt:RelatedPartyTransactionExplanatory><in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction contextRef="D_RelatedPartyTransaction5">INDIAN OVERSEAS BANK</in-capmkt:NameOfListedEntityOrSubsidiaryEnteringIntoTheTransaction><in-capmkt:NameOfCounterParty contextRef="D_RelatedPartyTransaction5">Mr Dhanaraj T</in-capmkt:NameOfCounterParty><in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary contextRef="D_RelatedPartyTransaction5">Executive Director</in-capmkt:RelationshipOfTheCounterpartyWithTheListedEntityOrItsSubsidiary><in-capmkt:TypeOfRelatedPartyTransaction contextRef="D_RelatedPartyTransaction5">Remuneration</in-capmkt:TypeOfRelatedPartyTransaction><in-capmkt:RemarksOnApprovalByAuditCommittee contextRef="D_RelatedPartyTransaction5">Not applicable</in-capmkt:RemarksOnApprovalByAuditCommittee><in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod contextRef="D_RelatedPartyTransaction5" decimals="-3" unitRef="INR">252000</in-capmkt:AmountOfRelatedPartyTransactionDuringTheReportingPeriod><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction_PY5" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:AmountOfRelatedPartyTransaction contextRef="RelatedPartyTransaction5" decimals="-5" unitRef="INR">0</in-capmkt:AmountOfRelatedPartyTransaction><in-capmkt:RelatedPartyTransactionExplanatory contextRef="D_RelatedPartyTransaction5">&lt;div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""&gt;&lt;div&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;In line with Para 9 of the AS-18- “Related Party Disclosure” issued by ICAI, the Transactions with Associate Enterprises have not been disclosed which exempts the State Controlled Enterprises from making any disclosures pertaining to transactions with other State Controlled Enterprises.&lt;/span&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 2cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Further, transactions in the nature of Banker-Customer relationship including those with KMP and relatives of KMP have not been disclosed in terms of Para-5 of AS-18.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0pt 1cm; text-align: justify; text-indent: 7.1pt;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Whole Time Directors are construed to be KMPs as per RBI Master Directions.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;p style="margin: 0cm 13.6pt 0cm 0cm; text-align: justify;"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;&amp;nbsp;&lt;/span&gt;&lt;/p&gt;&lt;font size="3"&gt;&lt;span lang="EN-US" style='font-family: "Century Gothic",sans-serif; font-size: 11.5pt;'&gt;Being a listed Bank, the disclosures regarding Related Party Transactions Involving Loans, Inter-Corporate Deposits, Advances, or Investments made or given by the Bank, is Not Applicable.&lt;/span&gt;&lt;/font&gt;&lt;font size="3"&gt; &lt;/font&gt;&lt;/div&gt;&lt;/div&gt;</in-capmkt:RelatedPartyTransactionExplanatory></xbrli:xbrl>