The main aim of the study is to analyse the Gross Non Performing Assets to Gross Advances of commercial banks and know the Net Performing Assets to Net Advances of commercial banks. In order to realize the stated objectives, the researcher utilized a combined approach that embraces features of both descriptive and analytical research designs. Though several research studies on NPA in Indian banking sector are available, the studies on a closer look validated NPA problem using secondary data and most often depended ratio analysis to identify whether NPA is managed efficiently. A closer look into the studies highlighted insufficient analytical studies on the interaction between different bank specific performance indicators and macroeconomic indicators on incidence of NPA of banks. It is concluded that the average of capital adequacy ratio is high in ICICI bank and the average of capital adequacy ratio is low in Punjab National Bank. The capital adequacy ratio of ICICI bank has increased from 17.7 during the year 2014 to 18.42 during the year 2018. The study reveals that the average net NPA to net advances ratio is high in Punjab National Bank and the average net NPA to net advances ratio is low in HDFC. The net NPA to net advances ratio of Punjab National Bank has increased from 3 during the year 2014 to 11 during the year 2018.