New Cracking SEBI General in 60 Days - Possible or Not?
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Question

Deferred Tax Liabilities’ is shown under which of the following heads in a Balance sheet as per the format given in Companies Act, 2013?

A Shareholders’ fund Correct Answer Incorrect Answer
B Non-current Liabilities Correct Answer Incorrect Answer
C Current liabilities Correct Answer Incorrect Answer
D Current Assets Correct Answer Incorrect Answer
E Non-current assets Correct Answer Incorrect Answer

Solution

Deferred Tax Liabilities (net) is shown under non-current liabilities. If the balance is deferred tax assets (net) then it will be shown under non-current assets.

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