Post reform era has changed the whole structure of banking sector of India. The emerging competition has resulted in new challenges for the Indian banks. Hence, parameters for evaluating the performance of banks have also changed. This paper considers the aggregate data of Public Sector, Private Sector and Foreign Banks and attempts to compare analyze and interpret the NPA management from the year 2010-11 to 2014-15. On the conceptual side, it gives an overview of NPA, Types of NPA, causes and on the calculation side, it covers Gross NPA to Gross Advances ratio, use of Least square method for estimating Gross NPAs in the year 2017-18, and also application of ANOVA test to judge the presence of any significant difference between ratio of Gross NPAs to Gross Advances. The findings reveals the percentage of Gross NPAs to Gross advances is increasing for public banks, ratio of Loss Advances to Gross Advances are higher in Foreign Banks, the Estimated Gross NPAs for 2017-18 is also more in public banks as compared to private and Foreign Banks and from the ANOVA test, it is concluded Ratio of Gross NPAs to Gross Advances for Public Sector, Private Sector and Foreign Banks does not have significant difference between 2010-11 to 2014-15.