Direct Answer
A Non-Performing Asset (NPA) is a loan or advance for which the principal or interest payment remained overdue for a period of 90 days
Term Loans: NPA if interest/installment is overdue for > 90 days. Cash Credit/Overdraft: NPA if the account remains “out of order” (balance > limit or no credit) for more than 90 days. Crop Loans: Overdue for 2 crop seasons (short duration) or 1 crop season (long duration