question_answer

Enumerate the sub-headings which are shown under the heading 'non-current assets' in balance sheet as per Schedule III of the Companies Act, 2013.

Answer:

                                                Balance Sheet                                                                     as at...

	Particulars	Note No.	Amt (Rs.)
II.	ASSETS
	1. Non-current Assets
	(i) Fixed Assets
	(a) Tangible Assets
	(b) Intangible Assets
	(c) Capital Work-in-progress
	(d) Intangible Assets under Development
	(ii) Non-current Investments
	(iii) Deferred Tax Assets (Net)
	(iv) Long-term Loans and Advances
	(v) Other Non-current Assets