Direct answer: A loan becomes NPA when EMIs are unpaid for 90 days. After NPA classification, the lender assigns recovery agents, reports to credit bureaus, and may initiate legal proceedings. However, NPA can be reversed by paying all overdue EMIs. If full repayment is not possible, settlement (OTS) is available for most NPA accounts. Act quickly — the longer the NPA, the fewer your options.

What is NPA?

NPA stands for Non-Performing Asset. In banking, it refers to a loan or advance where the borrower has stopped making scheduled payments.

Under RBI's Prudential Norms for Income Recognition, Asset Classification and Provisioning (IRACP), a loan becomes NPA when the principal or interest payment remains overdue for more than 90 days. For overdraft or cash credit accounts, it is when the account remains "out of order" (exceeding sanctioned limit or no credits to cover interest) for 90 days.

For the borrower, NPA is not just a label — it triggers a series of actions by the lender that affect your credit score, financial standing, and access to future loans.

When does a loan become NPA?

The 90-day rule applies from the date an EMI payment was due but not received. Here is how the timeline works:

Days Overdue Account Status Lender Action
1–30 days Overdue (Special Mention Account — SMA-0) Reminder calls and SMS
31–60 days SMA-1 Escalated follow-up; branch manager involved
61–90 days SMA-2 Recovery agents assigned; settlement discussions may begin
91+ days NPA — Substandard Credit bureau reporting, formal recovery proceedings, SARFAESI possible for secured loans
12+ months as NPA NPA — Doubtful Stronger legal action; higher provisioning; OTS may be offered
Identified as unrecoverable NPA — Loss Written off from books; recovery still pursued through legal means

Note for agricultural loans: The 90-day rule is replaced by crop season periods. For short-duration crops, NPA is triggered after 2 crop seasons (typically 12–18 months). For long-duration crops, it is 1 crop season after the due date.

What happens after NPA classification?

NPA classification sets off a sequence of lender actions. Here is what typically happens:

Day 91 — NPA Classification

Credit bureau reporting

The account is reported to CIBIL, Experian, Equifax, and CRIF with NPA or "Doubtful" status. Your credit score drops significantly. Future lenders can see this in your credit report.

Week 1–4 after NPA

Recovery agent assignment

The lender formally assigns a recovery agent or collection agency to your account. Calls and visits to your home will increase. These must still comply with RBI Fair Practices Code (7 AM–7 PM, no harassment). Know your rights with recovery agents.

Month 2–6 after NPA

Legal notice and proceedings

For unsecured loans, the lender may file a case in Debt Recovery Tribunal (DRT) or a civil court. For secured loans (home, car), a SARFAESI Section 13(2) notice may be issued, giving you 60 days to respond before possession proceedings begin. Learn how to respond to legal notices.

12+ months as NPA

Doubtful classification and write-off

The account moves to "Doubtful" classification. Lenders may offer One Time Settlement (OTS) at this stage as they want to improve their NPA ratios. If the account is ultimately deemed unrecoverable, it may be written off — removed from the lender's balance sheet, though recovery efforts continue.

Can NPA be reversed?

Yes. NPA classification can be reversed by clearing all overdue payments, bringing the account back to "regular" status. This process is called upgradation.

To reverse NPA status:

The lender must report the upgrade to credit bureaus within 30 days of the account becoming regular. Your credit score will improve after upgradation, but the historical record of late payments will remain visible for 7 years.

If paying all overdue dues is not possible, the alternative is an OTS (One Time Settlement). Read our complete settlement guide.

Your options if your loan is NPA

Full repayment — Upgradation Best outcome

Pay all overdue EMIs plus penalties. The account is upgraded from NPA to Standard. Your credit score recovers more quickly than after settlement because the account is marked "Closed" or "Regular." Choose this if you can arrange the total overdue amount.

One Time Settlement (OTS) Most common NPA resolution

Negotiate a lump sum payment — typically 30–65% of the outstanding — to close the account. The lender marks it "Settled." This is better than remaining in NPA and gives you a clean break. Score impact is negative but finite. Read the settlement guide.

Loan restructuring When cashflow is the issue

Negotiate with the lender to restructure the loan — reduce EMI amount, extend tenure, or grant a moratorium period. RBI has periodic restructuring schemes (especially post-COVID). Restructuring avoids NPA classification or can reverse it if done before 90 days. Ask your bank about their current restructuring policy.

Sale of collateral Last resort for secured loans

For secured loans (home, vehicle), consider selling the asset voluntarily before the lender seizes and auctions it. A voluntary sale typically fetches a better price than a bank auction, and you can use the proceeds to clear the loan — potentially avoiding a full NPA entry or settling it quickly.

Frequently asked questions

What is NPA in banking?
NPA stands for Non-Performing Asset. A loan becomes NPA when EMIs have not been paid for 90 consecutive days. Once classified as NPA, the lender reports to credit bureaus, assigns recovery agents, and may initiate legal proceedings. The 90-day rule applies to most retail loans; agricultural loans use crop season periods instead.
Can NPA be reversed?
Yes, by paying all overdue EMIs plus penalties, bringing the account current. This is called "upgradation." The lender must update credit bureaus within 30 days. If full repayment is impossible, One Time Settlement (OTS) is available — the account is then marked "Settled" rather than remaining in NPA. Both options are better than prolonged NPA status.
What is the 90-day NPA rule?
Under RBI's IRACP norms, a loan becomes NPA when interest or principal repayment is overdue for more than 90 days. The clock starts from the due date of the first missed payment. For cash credit accounts, it is 90 days out of order. For agricultural loans, the threshold is 2 crop seasons for short-duration crops.
What happens to my loan after it becomes NPA?
After NPA classification: credit bureaus are notified (CIBIL score drops sharply), recovery agents are formally assigned, legal notices may be issued, and for secured loans, SARFAESI proceedings may begin. The longer the account remains NPA, the more restrictive your options become — upgradation is possible early, but becomes harder the deeper into default the account goes.
What are the NPA sub-categories?
RBI classifies NPAs into: (1) Substandard — NPA for up to 12 months; (2) Doubtful — NPA for more than 12 months (sub-categories D1, D2, D3 based on years); (3) Loss — identified as uncollectible by auditors. As an account progresses, lenders must set aside higher provisions, which motivates them to offer OTS at the Doubtful stage.