Banks, both private and public, represent an essential role in the Indian economy. They are the earliest type of banking, with a huge number of transactions spread throughout a broad region. Banking is critical to India's economic growth. NPAs are a big problem for banks these days. Non-performing assets (NPAs) are a key source of worry for financial institutions. Bank profitability is being impacted by a high level of nonperforming assets (NPAs).The increase in nonperforming assets necessitated more provisioning, which had a negative impact on profitability. Using secondary data collection, this study attempts to examine the non-performing assets management of SBI and HDFC Bank. This paper examines and analyses the causes of rising non-performing assets in banks, along with a few recommendations.

KEYWORDS: NPA, Gross NPA, Net NPA, Gross Advance, Profit.