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This book attempts to find the extent of non-performing assets in Public Sector Banks of India during UPA and NDA Government Regime. The Non Performing Assets is the burning issue for the bank. the higher level of non-performing assets in the bank affects the profitability as well as lead to blocking of funds for banks. The Reserve Bank of India amends provisions related to it from time to time, but the issue cannot be solved at full. It can be reduced by adopting certain measures. After all the advances granted by the bank are the funds of the savers. They need to be protected. By conducting the study, researcher found that there is a difference in nonperforming assets during both regimes. But they are not affecting the profitability of the bank during both regimes. The steps are also taken by banks in order to reduce the NPAs, but removing NPAs altogether is a harder task, the problem can only be reduced up to a certain extent.