This course explains Harvest-linked Income Timing and how income timing aligned with harvest cycles and its impact on repayment capacity is evaluated within Agri & Rural Commercial Credit. It covers the key dimensions of MSP/mandi dependence, timing of income realisation, storage and holding constraints impacting repayment capacity, and sector risk, emphasizing the need for structured assessment, clear boundary definition, and independent validation before credit decisions are finalized. The course also distinguishes Harvest-linked Income Timing from related credit management processes, and highlights its role within Market & Price Realisation Risk, where the credit analyst executes assessments, completes documentation, and flags exceptions for review, including escalation to credit committees where required.