The book deals with the management of Non-Performing Assets (NPAs) of District Central Co-operative Bank (DCCB) and Regional Rural Bank (RRB) in India in general and in Burdwan District, West Bengal in particular. Banking sector in India especially DCCBs and RRBs have been facing the challenge of Non-Performing Assets (NPAs). Non Performing Assets (NPA) those which are not been yielding revenue for a long period of time. NPAs and recovery of loan is inversely related. Recovery of loan is very important in the success of performance of individual bank as well as sectors as a whole. Failure to recover leads to NPAs. The bank will always face the problem of NPA because of poor recovery of loans and advances granted by the bank and several other reasons like adopting poor loan appraisal, sanction and recovery strategies. So, when the loan is not recovered from the parties effectively and efficiently, the NPA of the bank create huge problem to the bank's financial status. As a depositor (investor) or creditor's point of view NPA of any Co-operative banks, Regional Rural Banks, nationalized or private bank is an important thing in study of the financial position of a bank.