Bank Audit

I am doing Bank audit of Bank Of Maharashtra. I want help on some of the points.

What are the rules of NPA Account.

If advance is taken against F.D. then lien on it is obligatory on the bankers?

Replies (3)
NPA accounts r those a/cs which r lying idle for payment for 90 days or more from the due date.
which branch u r audited?
Is it necessary to take the bank advice for recording the LC Charges and from where ?I can get this?

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