Provision for npas in banking accounts

pratik (student) (37 Points)

10 November 2011  

The % of provision for NPAS by banks is 25 %, 40%, and 100% for doubtful upto 1 year, 1 to 3 years and above 3 years respectively as given in the study material and practice manual of IPCC. The same %s as give in the books by Hanif Musherjee are 20%, 30% and 100% respectively. When is there change? Which ones to be followed in the exam?