Paytm –among the Paytm UPI app users , only about 10% have an underlying bank account only with Paytm Payments Bank –the remaining g 80 million users have their accounts with  various other banks [2] of the 31.5 million savings accounts–14 million are either dormant or frozen. [3] of the 350 million wallets of Paytm PB –which are essentially prepaid payment instruments– 300 million have zero balance –Courtesy Business Standard