• Dr (smt) Chandramma M

Banking sector has been the hub of the financial sector and is the most important institutional and functional vehicle for economic transformation. It is an indispensable medium in everyday transactions of millions of people. Banks in our country have been playing their role as growth facilitators and the banking sector has undergone far-reaching changes in the post liberalization period. Recent development in NPA is creation of India's 'bad bank' gets into action, to acquire ₹82,845 crore NPAs soon. India's bad bank, National Asset Reconstruction Company (NARCL) will acquire and aggregate the identified NPA accounts from banks and India Debt Resolution Company Ltd (IDRCL) will handle the debt resolution process. The present study has been carried out with the following core objectives: • To study the concept and importance of Non-Performing Assets • To understand impact of non-performing assets in managing long term debts • To analyze case study of management of non-performing assets in ABG Shipyard Ltd (ABG SL), a Gujarat-based firm Methodology and Research design : “A study of Loan defaulter and Impact on Non-performing Assets in banks is a descriptive research paper. The study focuses on details of defaulters through case study method specially focus on ABG Shipyard Ltd. Based on important findings of the study the study concluded that, Banks maintain consistency and uniformity in revive process operations to all type of loan defaulters without bias in the form of restructuring the account under the CDR mechanism. Therefore, the study recommended that conversion of NPAs into PAs is most important and need of the hour.

Non Performing Assets, Banking, Loan defaulter

" A Study of Loan defaulter and Impact on Non-Performing Assets in banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.9, Issue 8, page no.a306-a312, August-2022, Available :http://www.jetir.org/papers/JETIR2208043.pdf

" A Study of Loan defaulter and Impact on Non-Performing Assets in banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.9, Issue 8, page no. ppa306-a312, August-2022, Available at : http://www.jetir.org/papers/JETIR2208043.pdf